Tempo Company's fixed budget (based on sales of 7,000 units) follows. Budgeted units Budgeted selling price per unit 7,000 $400 $2,800,000 Fixed Budget Sales (7,000 units $400 per unit) Costs Direct materials Direct labor Indirect materials Supervisor salary Sales commissions Shipping Administrative salaries Depreciation-office equipment Insurance Office rent Income 280,000 490,000 175,000 65,000 140,000 154,000 210,000 35,000 20,000 36,000 $1,195,000 Required: 1. Compute total variable cost per unit. (Use cells A2 to 017 from the given information to complete this question.) Total variable cost per unit 2. Compute total fixed costs. (Use cells A2 to 017 from the given information to complete this question.) Total fixed costs 3. Prepare a flexible budget at activity levels of 6,000 units and 8,000 units. Unit Sales 6,000 8,000