Tempo Company's fixed budget (based on sales of 14,000 units) folllows. Fixed Budget Sales (14,000 units $209 per unit) 2,926,000 Costs Direct materials 336,000 Direct labor 616,000 Indirect materials 378,000 Supervisor salary 136,000 Sales commissions 126,000 Shipping 210,000 Administrative salaries 186,000 DepreciationOffice equipment 156,000 Insurance 126,000 Office rent 136,000 Income 520,000 Compute total variable cost per unit. Compute total fixed costs. Prepare a flexible budget at activity levels of 12,000 units and 16,000 units.