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

Fixed Budget

Sales $(18,000$ units $\backslash$times $$219$ per unit$)3,942,000$

Costs

Direct materials $414,000$

Direct labor $756,000$

Indirect materials $486,000$

Supervisor salary $214,000$

Sales commissions $144,000$

Shipping $270,000$

Administrative salaries $264,000$

Depreciation$$Office equipment $234,000$

Insurance $204,000$

Office rent $214,000$

Income $742,000$