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)						$	3,456,000
Cost of goods sold
Direct materials		$	384,000
Direct labor			704,000
Production supplies			416,000
Plant manager salary			184,000				1,688,000
Gross profit							1,768,000
Selling expenses
Sales commissions			112,000
Packaging			240,000
Advertising			100,000				452,000
Administrative expenses
Administrative salaries			234,000
Depreciationoffice equip.			204,000
Insurance			174,000
Office rent			184,000				796,000
Income from operations						$	520,000

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.)

TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget------ --Flexible Budget at------ Variable 18,000 units Total Fixed Amount per Unit 14,000 units 16,000 units Cost Variable costs: 0.00 0 0 Fixed costs