Tempo Company's fixed budget (based on sales of 12,000 units) for the first quarter of calendar year 2017 reveals the following. Sales (12,000 units) Fixed Budget $2,616,000 Cost of goods sold Direct materials $288,000 Direct labor 516,000 Production supplies: 312,000 Plant manager salary 88,000 1,284,000 Gross profit 1,412,000 Selling expenses Sales commissions 108,000 Packaging 180,000 Advertising 100,000 388,000 Administrative expenses Administrative salaries 138,000 Depreciation-office equip. 108,000 Insurance 78,000 Office rent 88,000 Income from operations 412,000 $ 612,000 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.) Variable costs: Fixed costs: TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget- ------Flexible Budget at- Variable Amount per Total Fixed Cost 10,000 units 12,000 units 14,000 units Unit 0.00 0