Tempo Company's fixed budget $($based on sales of $18,000$ units$)$ folllows.

Fixed Budget

Sales $(18,000$ units $\backslash$times $$216$ per unit$)3,888,000$

Costs

Direct materials $432,000$

Direct labor $792,000$

Indirect materials $486,000$

Supervisor salary $232,000$

Sales commissions $144,000$

Shipping $270,000$

Administrative salaries $282,000$

Depreciation$$Office equipment $252,000$

Insurance $222,000$

Office rent $232,000$

Income $544,000$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $16,000$ units and $20,000$ units.