Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2015 reveals the following. Fixed Budget $2,954,000 Sales (14,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary $336,000 602,000 378,000 136,000 1,452,000 1,502.000 Gross profit Selling expenses Sales commissions Packaging Advertising 112,000 224.000 100,000 436,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 186,000 156,000 126,000 136,000 604,000 Income from operations $ 462,000 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 Total Fixed Amount per 12,000 units 14,000 units 16,000 units Cost Unit Sales Variable costs: Direct materials 24.00 Direct labor 43.00 8.00 Sales commissions Packaging 75.00 0 0 0 Fixed costs 0 0 0 0