Exercise 23-3 (Algo) Preparing flexible budgets LO P1 Tempo Company's fixed budget (based on sales of 12,000 units) folllows. Fixed Budget Sales (12,000 units x $206 per unit) Costs Direct materials Direct labor Indirect materials 2,472,000 300,000 516,000 336,000 Supervisor salary Sales commissions Shipping Administrative salaries Depreciation-Office equipment Insurance Office rent Income 100,000 96,000 180,000 150,000 120,000 90,000 100,000 484,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 10,000 units and 14,000 units.