Tempo Companys fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2015 reveals the following.

	Fixed Budget
Sales (14,000 units)						$	2,898,000
Cost of goods sold
Direct materials		$	322,000
Direct labor			616,000
Production supplies			392,000
Plant manager salary			122,000				1,452,000
Gross profit							1,446,000
Selling expenses
Sales commissions			98,000
Packaging			210,000
Advertising			100,000				408,000
Administrative expenses
Administrative salaries			172,000
Depreciationoffice equip.			142,000
Insurance			112,000
Office rent			122,000				548,000
Income from operations						$	490,000

Complete the following flexible budgets for sales volumes of 12,000, 14,000, and 16,000 units.(Round cost per unitto 2 decimal places.)