empo Company's fixed budget $($based on sales of $16,000$ units$)$ folllows.

Fixed Budget

Sales $(16,000$ units $\backslash$times $$215$ per unit$)3,440,000$

Costs

Direct materials $384,000$

Direct labor $672,000$

Indirect materials $416,000$

Supervisor salary $184,000$

Sales commissions $112,000$

Shipping $240,000$

Administrative salaries $234,000$

Depreciation$$Office equipment $204,000$

Insurance $174,000$

Office rent $184,000$

Income $636,000$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $14,000$ units and $18,000$ units