Tempo Company's fixed budget (based on sales of 12,000 units) folllows. Fixed Budget Sales (12,000 units x $212 per unit) Costs Direct materials Indirect materials Direct labor Supervisor salary Sales commissions Shipping Administrative salaries Depreciation-office equipment Insurance Office rent Income 2,544,000 288,000 516,000 324,000 88,000 108,000 192,000 138,000 108,000 78,000 88,000 616,000 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.