Tempo Companys fixed budget (based on sales of 7,000 units) for the first quarter of calendar year 2015 reveals the following.

			Fixed Budget
Sales (7,000 units)						$	2,800,000
Cost of goods sold
Direct materials		$	280,000
Direct labor			490,000
Production supplies			175,000
Plant manager salary			65,000				1,010,000
Gross profit							1,790,000
Selling expenses
Sales commissions			140,000
Packaging			154,000
Advertising			125,000				419,000
Administrative expenses
Administrative salaries			85,000
Depreciationoffice equip.			35,000
Insurance			20,000
Office rent			36,000				176,000
Income from operations						$	1,195,000

Complete the following flexible budgets for sales volumes of 6,000, 7,000, and 8,000 units.

TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2015 Flexible Budget Flexible Budget at -- Variable Total Fixed Cost 7,000 units 6,000 units 8,000 units Amount per Unit Variable costs: 0.00 Fixed costs