Tempo Company's fixed budget (based on sales of 10,000 units) for the first quarter of calendar year 2015 reveals the following. Fixed Budget $2,050,000 Sales (10,000 units) Cost of goods sold 240,000 Direct materials 430,000 Direct labor 280,000 Production supplies 40,000 990,000 Plant manager salary 1,060,000 Gross profit Selling expenses 80,000 Sales commissions 150,000 Packaging Advertising 100,000 330,000 Administrative expenses 90,000 Administrative salaries 60,000 Depreciation office equip. Insurance 30,000 220,000 40,000 Office rent 510,000 Income from operations Complete the following flexible budgets for sales volumes of 8,000, 10,000, and 12,000 units. (Round cost per unit to 2 decimal places.)