Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter of calendar year 2017 reveals the following Fixed Budget $3,636,000 Sales (18,000 units) Cost of goods sold Direct materials $414,000 774,000 486,000 214,000 Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising Administrative expenses Administrative salaries Depreciation-office equip 1,888,000 1,748,000 144,000 252,000 100,000 496,000 264,000 234,000 204,000 214,000 Insurance Office rent 916,000 336,000 Income from operations Complete the following flexible budgets for sales volumes of 16,000, 18,000, and 20,000 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 20,000 units Total Fixed Cost 16,000 units 18,000 units Variable costs: 0.00 0 0 Fixed costs: 0 0 0 0