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

$\backslash$table$[[,$Fixed Budget$],[$Sales $(14,000$ units $$$$210$ per unit$),2,940,000,],[$Costs$,,],[$Direct materials,$336,000,],[$Direct labor,$602,000,],[$Indirect materials,$392,000,],[$Supervisor salary,$136,000,],[$Sales commissions,$112,000,],[$Shipping$,210,000,],[$Administrative salaries,$186,000,],[$Depreciation$-$Office equipment,$156,000,],[$Insurance$,126,000,],[$Office rent,$136,000,],[$Income$,,]]$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $12,000$ units and $16,000$ units.