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Tempo Company's fixed budget (based on sales of 18,000 units) folllows. ...

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Accounting

Tempo Company's fixed budget (based on sales of 18,000 units) folllows.
Fixed Budget
Sales (18,000 units \times $219 per unit)3,942,000
Costs
Direct materials 414,000
Direct labor 756,000
Indirect materials 486,000
Supervisor salary 214,000
Sales commissions 144,000
Shipping 270,000
Administrative salaries 264,000
DepreciationOffice equipment 234,000
Insurance 204,000
Office rent 214,000
Income 742,000
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