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) Cost of goods sold Direct materials $3,328,000 $400,000 704,000 432,000 200,000 Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions 1,736,000 1,592,000 128,000 240,000 Packaging Advertising Administrative expenses 100,000 468,000 Administrative salaries 250,000 Depreciation-office equip 220,000 190,000 Insurance Office rent 200,000 860,000 $ 264,000 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.) For Quarter Ended March 31, 2017 ----Flexible Budget------ ----Flexible Budget at ------ Variable Amount per Total Fixed 18,000 units 14,000 units 16,000 units Cost Unit Variable costs: Fixed costs