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 Sales (18,000 units) Cost of goods sold $3,888,000 Direct materials Direct labor Production supplies Plant manager salary $414,000 756,000 504,000 214,000 1,888,000 2,000,000 Gross profit Selling expenses Sales commissions Packaging Advertising 144,000 270,000 100,000 514,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 264,000 234,000 204,000 214,000 916,000 $570,000 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.)