Direct labor Tempo Company's fixed budget (based on sales of 18,000 units) follows. Fixed Budget Sales (18,000 units $213 per unit) Costs Direct materials Indirect materials 3,834,000 432,000 774,000 486,000 Supervisor salary 232,000 Sales commissions 144,000 Shipping 270,000 Administrative salaries 282,000 Depreciation-Office equipment 252,000 Insurance 222,000 Office rent 232,000 Income 508,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 16,000 units and 20,000 units. Variable costs Fixed costs Flexible Budget Flexible Budget for: Variable Amount per Unit Total Fixed Cost Units Sales of 16,000 Unit Sales of 20,000 0.00 0 SA 0 $ 0 $