Tempo Company's fixed budget (based on sales of 12,000 units) for the first quarter of calendar year 2017 reveals the following Fixed Budget Sales (12,000 units) Cost of goods sold $2,604,e00 Direct materials Direct labor Production supplies Plant manager salary 288,00e 504,000 324,000 88,000 1,204,e0e 1,400,000 Gross profit Selling expenses Sales commissions Packaging Advertising 108,000 168,e00 100,000 376,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 138,000 108,900 78,000 88,000 412,000 $612,e00 Income from operations Complete the following flexible budgets for sales volumes of 10,000, 12,000, and 14,000 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 Total Fixed 10,000 units 12,000 units 14,000 units Amount per Cost Unit Variable costs: 0.00 Fixed costs: Fixed costs