Tempo Company's fixed budget $($based on sales of $18,000$ units$)$ folllowsFixed Budget$3,834,000$Sales $(18,000$ units $$213$ per unit$)$Costs$432,000$Direct materials$774,000$Direct laborIndirect materials$468,000232,000$Supervisor salary$126,000$Sales commissions$288,000$Shipping$282,000$Administrative salaries$252,000$Depreciation$-$Office equipmentInsurance$232,000$Office rentIncome$526,0001.$ Compute total variable cost per unit$2.$ Compute total fixed costs$3.$ Prepare a flexible budget at activity levels of $16\mathrm{.}000$ units and $20,000$ units.