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

Fixed Budget

Sales $(12,000$ units $\backslash$times $$209$ per unit$)2,508,000$

Costs

Direct materials $288,000$

Direct labor $528,000$

Indirect materials $336,000$

Supervisor salary $88,000$

Sales commissions $108,000$

Shipping $192,000$

Administrative salaries $138,000$

Depreciation$$Office equipment $108,000$

Insurance $78,000$

Office rent $88,000$

Income $556,000$

$1.$ Compute total variable cost per unit.

$2.$ Compute total fixed costs.

$3.$ Prepare a flexible budget at activity levels of $10,000$ units and $14,000$ units.