Prepare flexible budgets that show variable costs per unit, fixed costs, and three different flexible budgets for sales volumes of 10,000, 12,000, and 14,000 units. (Round cost per unit to 2 decimal places.)

Tempo Company's fixed budget for the first quarter of calendar year 2013 reveals the following $2,556,000 Sales (12,000 units) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary $290,880 522,600 321,240 90,8801,225,600 Gross profit Selling expenses 1,330,400 Sales commissions Packaging Advertising 101,640 175,440 100,000 377,080 Administrative expenses Administrative salaries Depreciation-office equip Insurance Office rent 140,880 110,880 80,880 90,880 423,520 Income from operations $ 529,800