Tempo Company's fixed budget (based on sales of 18,000 units) folllows. Fixed Budget Sales (18,000 units x $212 per unit) Costs Direct materials Direct labor Indirect materials 3,816,000 450,000 774,000 486,000 Supervisor salary Sales commissions Shipping 250,000 144,000 270,000 Administrative salaries 300,000 Depreciation-Office equipment 270,000 Insurance 240,000 Office rent 250,000 Income 382,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 16,000 units and 20,000 units.