TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget Flexible Budget at--- Variable Amount per Unit Total Fixed Cost 8,000 units 10,000 units 12,000 units Sales Variable costs Direct materials Direct labor Production supplies Sales commissions Packaging otal variable costs Contribution margin Fixed costs 0.00 0 Plant manager salary Advertising Administrative salaries Depreciation Office equip Insurance Office rent 0 0 Total fixed costs Income from operations