Tempo Company's fixed budget (based on sales of 14,000 units) folllows. Fixed Budget Sales (14,000 units $210 per unit) 2,940,000 Costs Direct materials 350,000 Direct labor 588,000 Indirect materials 378,000 Supervisor salary 150,000 Sales commissions 98,000 Shipping 210,000 Administrative salaries 200,000 DepreciationOffice equipment 170,000 Insurance 140,000 Office rent 150,000 Income 506,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 12,000 units and 16,000 units.