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 $3,654,000 Direct materials Direct labor Production supplies Plant manager salary $432,000 756,000 504,000 232,000 1,924,000 1,730,000 Gross profit Selling expenses Sales commissions Packaging Advertisino 126,000 252,000 100,000 478,000 Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent 282,000 252,000 222,000 232,000 988,000 $264,000 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 Total Fixed 16,000 units 18,000 units 20,000 Cost Variable costs: Fixed costs