Tempo Company's fixed budget (based on sales of 16,000 units) folllows. Fixed Budget Sales (16,000 units $205 per unit) Costs Direct materials Direct labor Indirect materials 3,280,000 384,000 688,000 416,000 Supervisor salary 184,000 Sales commissions 112,000 Shipping 240,000 Administrative salaries 234,000 Depreciation-Office equipment 204,000 Insurance 174,000 Office rent 184,000 Income 460,000 Compute total variable cost per unit. Compute total fixed costs. Prepare a flexible budget at activity levels of 14,000 units and 18,000 units. Prepare a flexible budget at activity levels of 14,000 units and 18,000 units. TEMPO COMPANY Sales Variable costs Direct materials Direct labor Indirect materials Sales commissions Shipping Total variable costs Contribution margin Fixed costs Supervisor salary Administration salaries Depreciation Office equipment Office rent Insurance Total fixed costs Income Flexible Budget Variable Amount per Unit Total Fixed Cost Flexible Budget for: Units Sales Unit Sales of of 14,000 18,000 $ 205.00 0.00 0 0 $ 0 $ 0 0