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

	Fixed Budget
Sales (14,000 units)						$	3,052,000
Cost of goods sold
Direct materials		$	336,000
Direct labor			602,000
Production supplies			378,000
Plant manager salary			136,000				1,452,000
Gross profit							1,600,000
Selling expenses
Sales commissions			98,000
Packaging			210,000
Advertising			100,000				408,000
Administrative expenses
Administrative salaries			186,000
Depreciationoffice equip.			156,000
Insurance			126,000
Office rent			136,000				604,000
Income from operations						$	588,000

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.)

TEMPO COMPANY
Flexible Budgets
For Quarter Ended March 31, 2015
	------Flexible Budget------		------Flexible Budget at ------
	Variable Amount per Unit	Total Fixed Cost	12,000 units	14,000 units	16,000 units
Sales
Variable costs:
Direct materials
Direct labor
Production supplies
Sales commissions
Packaging
Total variable costs	0.00		0	0	0
Fixed costs:
Plant manager salary
Advertising
Administrative salaries
Depreciation - office equip.
Insurance
Office rent
Total fixed costs		0	0	0	0