Tempo Company's fixed budget (based on sales of 18,000 units) folllows. Fixed Budget Sales (18,000 units $220 per unit) 3,960,000 Costs Direct materials 432,000 Direct labor 792,000 Indirect materials 486,000 Supervisor salary 232,000 Sales commissions 126,000 Shipping 252,000 Administrative salaries 282,000 DepreciationOffice equipment 252,000 Insurance 222,000 Office rent 232,000 Income 652,000 Compute total variable cost per unit. Compute total fixed costs. Prepare a flexible budget at activity levels of 16,000 units and 20,000 units