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 $3,328,000 $384,00e Direct materials Direct labor Production supplies Plant manager salary 688,000 416,000 184,000 1,672,000 Gross profit Selling expenses 1,656,000 Sales Commissions Packaging Advertising 128,000 256,000 100,000 484,000 Administrative expenses Administrative salaries Depreciation-office equip. 204,000 Insurance OTTice rent 234,000 174,000 184,000 96,900 Income from operations $ 376,000 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 Amount per Unit Total Fixed Cost 18,000 units 14,000 units 16,000 units Sales 208.00 $2,912,0003,328,000 $3,744,000 Variable costs Direct materials Direct labor Production supplies Sales commissions Packaging 24.00 43.00 26.00 8.00 16.00 336,000 602,000 364,000 112,000 224,000 384,000 688,000 416,000 144,000 256,000 432,000 774,000 468,000 162,000 288,000 otal variable costs Contribution margin Fixed costs 117.00 91.00 1,638,000 1,888,000 2,124,000 1,274,000 1,440,0001,620,000 Plant manager salary Advertising Administrative salaries Depreciation - Office equip Insurance Office rent 184,000 100,000 234,000 204,000 174,000 184,000 184,000 100,000 234,000 204,000 174,000 184,000 184,000 100,000 234,000 204,000 174,000 184,000 184,000 100,000 234,000 204,000 174,000 184,000 1,080,000 1,080,000 1,080,000 1,080,000 $194,000 360,000 540,000 otal fixed costs ncome from operations