Tempo Company's fixed budget (based on sales of 16,000 units) folllows. Fixed Budget Sales (16,666 units x $265 per unit) 3,286,666 Costs Direct materials 384,666 Direct labor 764,666 Indirect materials 432,666 Supervisor salary 184,666 Sales commissions 144,666 Shipping 246,666 Administrative salaries 234,666 Depreciation-Office equipment 264,666 Insurance 174,666 Office rent 184,666 Income 396,666 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