Tempo Company's fixed budget $($based on sales of $14,000$ units$)$ follows FIXED BUDGET : Sales $(14,000$ units x $$214$ per unit$)$ : $2,996,000,$ Costs: Direct Materials: $336,000$ Direct Labor: $588,000$ Indirect Materials: $378,000$ Supervisor Salary: $136,000$ Sales Commissions: $126,000$ Shipping: $210,000$ Administrative Salaries: $186,000$ Depreciation$-$Office Equipment: $156,000$ Insurance: $126,000$ Office Rent: $136,000$ Income:$618,000$

$1.$ Compute total variable cost per unit.

$2.$ Compute total fixed costs.

$3.$ Prepare a flexible budget at activity levels of $12,000$ units and $16,000$ units.