empo Company's fixed budget (based on sales of 16,000 units) folllows. Fixed Budget Sales (16,000 units x $213 per unit) 3, 408, 000 Costs Direct materials 384,000 Direct labor 688, 000 Indirect materials 448 ,000 Supervisor salary 184,000 Sales commissions 112000 Shipping 240, 000 Administrative salaries 234,000 Depreciation-Office equipment 204,000 Insurance 174,000 Office rent 184,080 Income 556,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 14,000 units and 18,000 units