Tempo Company's fixed budget (based on sales of 14,000 units) follows. Fixed Budget Sales (14,000 units x $206 per unit) Costs Direct materials Direct labor Indirect materials 2,884,000 322,000 616,000 378,000 Supervisor salary 122,000 Sales commissions 98,000 Shipping 210,000 Administrative salaries 172,000 Depreciation-Office equipment 142,00 Insurance 112,000 Office rent 122,000 Income 590,000 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.