Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter of calendar year 2015 reveals the following. Fixed Budget Sales (16,000 units) Cost of goods sold S3,232,000 Direct materials Direct labor Production supplies Plant manager salary $384,000 688,000 432,000 184,000 1,688,000 Gross profit Selling expenses 1,544,000 Sales commissions 128,000 224,000 100,000 Advertising 452,000 Administrative expenses Administrative salaries Depreciation-office equip 234,000 204,000 174,000 184,000 Office rent Income from operations S 296,000 Complete the following fexible 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, 2015 Flexible Budget -Flexible Budget at Variable nt per Total Fixed 14,000 units 16,000 units 18,000 units Cost Variable costs 0.00 Fixed costs