Tempo Company's fixed budget $($based on sales of $12,000$ units$)$ follows.

$\backslash$table$[[$Fixed Budget$],[$Sales $(12,000$ units $\backslash$times $$217$ per unit$),2,604,000],[$Costs$,276,000],[$Direct materials,$504,000],[$Direct labor,$312,000],[$Indirect materials,$76,000],[$Supervisor salary,$96,000],[$Sales commissions,$192,000],[$Shipping$,126,000],[$Administrative salaries,$96,000],[$Depreciation$-0$ffice equipment,$66,000],[$Insurance$,76,000],[$Office rent,$784,000],[$Income$,]]$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $10,000$ units and $14,000$ units.