Tempo Company's fixed budget $($based on sales of $16,000$ units$)$ folllows.Please help

Fixed Budget

Sales $(16,000$ units $\backslash$times $$215$ per unit$)3,440,000$

Costs

Direct materials $400,000$

Direct labor $672,000$

Indirect materials $416,000$

Supervisor salary $200,000$

Sales commissions $112,000$

Shipping $240,000$

Administrative salaries $250,000$

Depreciation$$Office equipment $220,000$

Insurance $190,000$

Office rent $200,000$

Income $540,000$

Compute total variable cost per unit.?

Compute total fixed costs.?

Prepare a flexible budget at activity levels of $14,000$ units and $18,000$ units.