Exercise 23-3 (Algo) Preparing flexible budgets LO P1 Tempo Company's fixed budget (based on sales of 18,000 units) folllows. Fixed Budget Sales (18,000 units x $215 per unit) Costs Direct materials Direct labor Indirect materials 3,870,000 432,000 792,000 486,000 Supervisor salary 232,000 Sales commissions 144,000 Shipping 252,000 Administrative salaries 282,000 Depreciation-Office equipment 252,000 Insurance 222,000 Office rent 232,000 Income 544,000 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.