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) Cost of goods sold $2,130,000 Direct materials Direct labor Production supplies Plant manager salar $240,000 430,000 260,000 970,000 1,160,000 Gross profit Selling expenses Sales comm1551ons Packaging Advertising 90,000 150,000 100,000 340,000 Administrative expenses Administrative salaries Depreciation-office equip Insurance Office rent 90,000 60,000 30,000 40,000 220,000 $ 600,000 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.)