Tempo Company's fixed budget (based on sales of 14,000 units) folllows. Fixed Budget Sales (14,000 units * $202 per unit) 2,828,000 Costs Direct materials 336,000Direct labor 588,000Indirect materials 392,000Supervisor salary 136,000Sales commissions 98,000 Shipping 210,000Administrative salaries 186,000Depreciation-office equipment 156,000 Insurance 126,000Office rent 136,000Income 464,000 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 12,000 units and 16,000 units.