value: 16.66 points Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter of calendar year 2015 reveals the following. Sales (18,000 units) Fixed Budget Cost of goods Direct materials $3,780,000 Direct labor $432,000 Production supplies 774,000 Plant manager salary 486,000 232,000 1,924,000 Gross profit Selling expenses 1,856,000 Sales commissions Packaging 144,000 Advertising 288,000 100,000 532,000 Administrative expenses Administrative salaries Depreciation- office equip. Insurance 282,000 252,000 222,000 Office rent 232,000 988,000 Income from operations 336,000