Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter of calendar year 2017 reveals the following. Fixed Budget Sales (16,000 units) $ 3,456,000 Cost of goods sold Direct materials $ 400,000 Direct labor 688,000 Production supplies 432,000 Plant manager salary 200,000 1,720,000 Gross profit 1,736,000 Selling expenses Sales commissions 144,000 Packaging 240,000 Advertising 100,000 484,000 Administrative expenses Administrative salaries 250,000 Depreciationoffice equip. 220,000 Insurance 190,000 Office rent 200,000 860,000 Income from operations $ 392,000 Complete the following flexible budgets for sales volumes of 14,000, 16,000, and 18,000 units. (Round cost per unit to 2 decimal places.)

TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget Variable Total Fixed 14,000 units 16 Flexible Budget at-. ,000 unitsunits Amount per Cost Unit $213.00 Sales Variable costs: Direct materials Direct labor Production supplies Sales commissions Packaging 0.00 01 Contribution margin Fixed costs Plant manager salary Advertising Administrative salaries Depreciation - Office equip Insurance Office rent 0