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 Gross profit Selling expenses Sales commissions Packaging Advertising Administrative expenses Administrative salaries Depreciation-office equip $3, e 516,000 324, 100, 00 1,240,000 1,232,e00 108,e0e 180,e00 100,00 388,000 150,eee 120,000 90, 0 Insurance Office rent 1e0,eee 460, $ 384,e0e Income from operations Complete the following flexible budgets for sales volumes of 10,000, 12,00O, and 14,000 units. (Round cost per unit to 2 decimal places.) TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget at ------ Flexible Budget------ Variable Amount per Unit Total Fixed Cost 14,000 10,000 units 12,000 units units Variable costs: 0.00 0 0 Fixed costs 0