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

$\backslash$table$[[,],[$Sales $14,000$ units $$$$219$ per unit$)=3,066,000.$ Costs Direct materials $336,000,$ Direct labor $602,000,$ Indirect materials $378,000,$ Supervisor Salary $136,000,$ Sales commissions $98,000,$ Shipping $210,000,$ Administrative Salaries $186,00,$ Depreciation$-$Office equipment $156,000,$ Insurance $126,000,$ Office rent $136,000$ and Income $702,000$