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 $3,264,000 Sales (16,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary $400,000 672,000 448,000 200,000 1,720,000 Gross profit Selling expenses 1,544,000 Sales commissions Packaging Advertising 128,000 256,000 100,000 484,000 Administrative expenses 250,000 220,000 190,000 200,000 Administrative salaries Depreciation-office equip. Insurance 860.000 s 200,000 Office rent Income from operations 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.)