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 $2,472,000 Sales (12,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary $288,000 504,000 336,000 8001,216,000 1,256,000 Gross profit Selling expenses Sales commissions Packaging Advertising 96,000 180,000 100,000 376,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 138,000 108,000 78,000 88,000 121000 $ 468,000 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.)