Exercise 21-3 (Algo) Preparing flexible budgets LO P1 Tempo Company's fixed budget (based on sales of 16,000 units) folllows. 3,296,000 Fixed Budget Sales (16,000 units * $206 per unit) Costs Direct materials Direct labor Indirect materials Supervisor salary Sales commissions Shipping Administrative salaries Depreciation-office equipment Insurance office rent Income 384,000 704,000 448,000 184,000 112,000 224,000 234,000 204,000 174,000 184,000 444,000 S 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