Tempo Company's fixed budget $($based on sales of $7,000$ units$)$ follows.

$\backslash$table$[[,$Fixed Budget$],[$Sales $(7,000$ units $\backslash$times $$400$ per unit$),$$$2,800,000],[$Costs$,280,000],[$Direct materials,$490,000],[$Direct labor,$175,000],[$Indirect materials,$65,000],[$Supervisor salary,$140,000],[$Sales commissions,$154,000],[$Shipping$,210,000],[$Administrative salaries,$35,000],[$Depreciation$-0$ffice equipment,$20,000],[$Insurance$,36,000],[$Office rent,$-1,195,000],[$Income$,]]$

Compute total variable cost per unit.

Compute total fixed costs.

Prepare a flexible budget at activity levels of $6,000$ units and $8,000$ units.

$\backslash$table$[[$TEMPO COMPANY$],[,,$Flexible Budget,Flexible Budget for:$],[,,\backslash$table$[[$Variable$],[$Amount per$],[$Unit$]],\backslash$table$[[$Total Fixed$],[$Cost$]],\backslash$table$[[$Units$],[$Sales of$],[6,000]],\backslash$table$[[$Unit$],[$Sales of$],[8,000]]],[$Sales$,(,400\mathrm{.}00>,,\backslash$table$[[$$$2,400,000]],\backslash$table$[[$$$],[3,200,000]]],[$Variable costs$],[$Direct materials,V$,40\mathrm{.}00,,240,000,320,000],[$Direct labor,$(,70\mathrm{.}00$vv$,,420,000,560,000],[$Indirect materials,$($V$),25\mathrm{.}00,,150,000,200,000>],[$Sales commissions,$(,20\mathrm{.}00,,120,000>,160,000],[$Shipping$,(,22\mathrm{.}00,,132,000,176,000],[$Total variable costs,$(,177\mathrm{.}00,,1,062,000,1,416,000],[$Contribution margin,V$,,,,],[$Fixed costs$],[$Supervisor salary,$(,,65,000,65,000,65,000],[$Administration salaries,$(,,210,000,210,000,210,000],[$Depreciation$-$Office equipment,grad,,$35,000,35,000,35,000],[$Insurance$,(,,20,000,20,000,20,000],[$Office rent,$(,,36,000,36,000,36,000],[$Total fixed costs,$2,,$$$,366,000,$$$366,000,$$$366,000],[$Income$,,,,,]]$

How do you

calculate the contribution margin? Please and thank you