Tempo Company's fixed budget $($based on sales of $12,000$ units$)$ folllows.

Fixed Budget

Sales $(12,000$ units $\backslash$times $$207$ per unit$)2,484,000$

Costs

Direct materials $288,000$

Direct labor $504,000$

Indirect materials $336,000$

Supervisor salary $88,000$

Sales commissions $96,000$

Shipping $180,000$

Administrative salaries $138,000$

Depreciation$$Office equipment $108,000$

Insurance $78,000$

Office rent $88,000$

Income $580,000$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $10,000$ units and $14,000$ units.