Tempo Company's fixed budget (based on sales of 16,000 units) folllows. Fixed Budget Sales (16,000 units x $206 per unit) Costs Direct materials Direct labor Indirect materials 3,296,000 384,000 672,000 432,000 Supervisor salary 184,000 Sales commissions 128,000 Shipping 224,000 Administrative salaries 234,000 Depreciation-office equipment 204,000 Insurance 174,000 Office rent 184,000 Income 476,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 14,000 units and 18,000 units.