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) $ 3,264,000 Cost of goods sold Direct materials $ 368,000 Direct labor 688,000 Production supplies 432,000 Plant manager salary 168,000 1,656,000 Gross profit 1,608,000 Selling expenses Sales commissions 144,000 Packaging 224,000 Advertising 100,000 468,000 Administrative expenses Administrative salaries 218,000 Depreciationoffice equip. 188,000 Insurance 158,000 Office rent 168,000 732,000 Income from operations $ 408,000 Complete the following flexible budgets for sales volumes of 14,000, 16,000, and 18,000 units.