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 $2,496,000 Sales (12,000 units) Cost of goods sold Direct materials Direct lab r Production supplies Plant manager salary $300,000 516,000 324,000 100,000 1,240, 000 1,256, 000 Gross profit Selling expenses Sales commissions Packaging Advertising 108,000 180,000 100,000 388,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 150,000 120,000 90,000 100,000 460,000 $ 408,000 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.)