Tempo Company's fixed budget $($based on sales of $14,000$ units$)$ folllows.Fixed BudgetSales $(14,000$ units $\backslash$times $$213$ per unit$)2,982,000$

Costs Direct materials$336,000$Direct labor$602,000$Indirect materials$364,000$Supervisor salary$136,000$Sales commissions$112,000$Shipping$196,000$Administrative salaries$186,000$DepreciationOffice equipment$156,000$Insurance$126,000$Office rent$136,000$Income$632,000$Compute total variable cost per unit.Compute total fixed costs.Prepare a flexible budget at activity levels of $12,000$ units and $16,000$ units.

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