Tempo Company's fixed budget $($based on sales of $16,000$ units$)$ folllows.

Fixed Budget

Sales $(16,000$ units $\backslash$times $$203$ per unit$)3,248,000$

Costs

Direct materials $368,000$

Direct labor $672,000$

Indirect materials $448,000$

Supervisor salary $168,000$

Sales commissions $128,000$

Shipping $256,000$

Administrative salaries $218,000$

Depreciation$$Office equipment $188,000$

Insurance $158,000$

Office rent $168,000$

Income $476,000$

Prepare a flexible budget at activity levels of $14,000$ units and $18,000$ units.