Tempo company's fixed budget (based on sales of 18,000 units) for the first quarter of calendar year 2017 reveals the following. fixed budget sales (18,000 units) $ 3,870,000 cost of goods sold direct materials $ 450,000 direct labor 774,000 production supplies 486,000 plant manager salary 250,000 1,960,000 gross profit 1,910,000 selling expenses sales commissions 162,000 packaging 288,000 advertising 100,000 550,000 administrative expenses administrative salaries 300,000 depreciation—office equip. 270,000 insurance 240,000 office rent 250,000 1,060,000 income from operations $ 300,000 complete the following flexible budgets for sales volumes of 16,000, 18,000, and 20,000 units. (round cost per unit to 2 decimal places.)