Tempo Company's fixed budget (based on sales of 14,000 units) folllows. Fixed Budget Sales (14,000 units $210 per unit) Costs Direct materials Indirect materials Direct labor Supervisor salary Sales commissions Shipping Administrative salaries Depreciation-Office equipment Insurance Office rent Income 2,940,000 336,000 616,000 392,000 136,000 98,000 196,000 186,000 156,000 126,000 136,000 562,000 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.