Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2015 reveals the following.

Complete the following flexible budgets for sales volumes of 12,000, 14,000, and 16,000 units. (Round cost per unit to 2 decimal places.)

Sales (14,000 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 Fixed Budget $2,912,000 322,000 602,000 378,000 122,000 1.424.000 1,488,000 126,000 210,000 100,000 436.000 172,000 142,000 112,000 122,000 548.000 504,000