Tempo Company's fixed budget (based on sales of 12,000 units) follows. Fixed Budget Sales (12,000 units $213 per unit) Costs Direct materials Direct labor Indirect materials 2,556,000 288,000 504,000 336,000 Supervisor salary 88,000 Sales commissions 108,000 Shipping 168,000 Administrative salaries 138,000 Depreciation-office equipment 108,000 Insurance 78,000 Office rent 88,000 Income 652,000 1. Compute total variable cost per unit 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 10,000 units and 14,000 units.