Tempo Company's fixed budget (based on sales of 10,000 units) for the first quarter of calendar year 2017 reveals the following.

	fixed budget
Sales (10,000 units)						ps	2,150,000
cost of goods sold
Direct materials		ps	250.000
Direct labour			420.000
production supplies			260.000
plant manager salary			50,000				980,000
Gross profit							1,170,000
selling expenses
Sales commissions			70.000
packaging			150.000
Advertising			100,000				320.000
administrative expenses
administrative salaries			100,000
Depreciation: office equipment.			70.000
Safe			40.000
Office rent			50,000				260.000
operating income						ps	590.000

Complete the flexible budgets for sales volumes of 8,000, 10,000, and 12,000 units.