Tempo Company's fixed budget (based on sales of 14,000 units) follows. Fixed Budget Sales (14,000 units x $208 per unit) Costs Direct materials Direct labor Indirect materials 2,912,000 336,000 616,000 378,000 Supervisor salary 136,000 Sales commissions 112,000 Shipping 224,000 Administrative salaries 186,000 Depreciation-Office equipment 156,000 Insurance 126,000 Office rent 136,000 Income 506,000 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.