Tempo Company's fixed budget $($based on sales of $14,000$ units$)$ folllows.

Fixed Budget

Sales $(14,000$ units $\backslash$times $$219$ per unit$)3,066,000$

Costs

Direct materials $336,000$

Direct labor $616,000$

Indirect materials $364,000$

Supervisor salary $136,000$

Sales commissions $112,000$

Shipping $210,000$

Administrative salaries $186,000$

Depreciation$$Office equipment $156,000$

Insurance $126,000$

Office rent $136,000$

Income $688,000$

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.