I need help with this quesiton about Flexible Budgets

Exercise 8-2 Preparing flexible budgets LO P1 Tempo Company's xed budget (based on sales of16,000 units) for the rst quarter of calendar year 2017 reveals the following. Fixed Budget Sales (16,000 units) $3,264,000 Cost of goods sold Direct materials $384,000 Direct labor 688,000 Production supplies 432,000 Plant manager salary 184,000 1,688,000 Gross profit 1,576,000 Selling expenses Sales commissions 128,000 Packaging 240,000 Advertising 100,000 468,000 Administrative expenses Administrative salaries 234,000 Depreciationoffice equip. 204,000 Insurance 174,000 Office rent 184,000 796,000 Income from operations $ 312,000 Complete the following exible budgets for sales volumes of 14,000, 16,000, and 18,000 units. (Round cost per unit to 2 decimal places.) Complete the following exible budgets for sales volumes of 14.000. 16,000, and 18,000 units. (Round cost per unit to 2 decimal places.)