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)						$	2,190,000
Cost of goods sold
Direct materials		$	240,000
Direct labor			430,000
Production supplies			270,000
Plant manager salary			40,000				980,000
Gross profit							1,210,000
Selling expenses
Sales commissions			90,000
Packaging			140,000
Advertising			100,000				330,000
Administrative expenses
Administrative salaries			90,000
Depreciationoffice equip.			60,000
Insurance			30,000
Office rent			40,000				220,000
Income from operations						$	660,000

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.)