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)						$	2,160,000
Cost of goods sold
Direct materials		$	230,000
Direct labor			420,000
Production supplies			280,000
Plant manager salary			30,000				960,000
Gross profit							1,200,000
Selling expenses
Sales commissions			80,000
Packaging			140,000
Advertising			100,000				320,000
Administrative expenses
Administrative salaries			80,000
Depreciationoffice equip.			50,000
Insurance			20,000
Office rent			30,000				180,000
Income from operations						$	700,000

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.) TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 ------Flexible Budget------ ------Flexible Budget at ------ Variable Amount per Total Fixed 10,000 units 12,000 units 8,000 units Unit Cost Variable costs: Fixed costs