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 $2,436,000 $300,000 516,000 336,000 100,000 1,252,000 1,184,000 Sales (12,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising Administrative expenses Administrative salaries Depreciation office equip. Insurance Office rent Income from operations 84,000 192,000 100,000 376,000 150,000 120,000 90,000 100,000 460,000 $ 348,000 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.) TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 -...-Flexible Budget- -----Flexible Budget at ------ Variable 14,000 Amount per Total Fixed Cost 10,000 units 12,000 units units Unit Sales Variable costs: Direct materials Direct labor Production supplies Sales commissions Packaging 0.00 0 0 0 Fixed costs: 0 0 0 0