Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2017 reveals the following.

	Fixed Budget
Sales (14,000 units)						$	2,884,000
Cost of goods sold
Direct materials		$	350,000
Direct labor			602,000
Production supplies			378,000
Plant manager salary			150,000				1,480,000
Gross profit							1,404,000
Selling expenses
Sales commissions			112,000
Packaging			196,000
Advertising			100,000				408,000
Administrative expenses
Administrative salaries			200,000
Depreciationoffice equip.			170,000
Insurance			140,000
Office rent			150,000				660,000
Income from operations						$	336,000

Complete the following flexible budgets for sales volumes of 12,000, 14,000, and 16,000 units.

For Quarter Ended March 31, 2017 ----Flexible Budget- ----Flexible Budget at - Variable Total Fixed Amount per Cost 12,000 units 14,000 units Unit 16,000 units Variable costs: 0.00 0 Fixed costs