Tempo company's fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2015 reveals the following. fixed budget sales (14,000 units) $ 2,856,000 cost of goods sold direct materials $ 336,000 direct labor 602,000 production supplies 378,000 plant manager salary 136,000 1,452,000 gross profit 1,404,000 selling expenses sales commissions 112,000 packaging 196,000 advertising 100,000 408,000 administrative expenses administrative salaries 186,000 depreciation—office equip. 156,000 insurance 126,000 office rent 136,000 604,000 income from operations $ 392,000 complete the following flexible budgets for sales volumes of 12,000, 14,000, and 16,000 units. (round cost per unit to 2 decimal places.)tempo companyflexible budgetsfor quarter ended march 31,budget at amount per unit total fixed cost 12,000 units 14,000 units 16,000 unitsvariable costs: 0.00 0 0 0fixed costs: 0 0 0 0