Tempo Company's fixed budget (based on sales of 10,000 units) folllows. Fixed Budget Direct labor Sales (10,000 units $203 per unit) Costs Direct materials Indirect materials 2,030,000 230,000 420,000 280,000 Supervisor salary 30,000 Sales commissions 70,000 Shipping 150,000 Administrative salaries 80,000 Depreciation-Office equipment 50,000 Insurance 20,000 Office rent 30,000 Income 670,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 8,000 units and 12,000 units.