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Tempo Company's fixed budget for the first quarter of calendar year 2013 reveals the following....

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Accounting

Tempo Company's fixed budget for the first quarter of calendar year 2013 reveals the following.

Sales (18,000 units) $ 3,816,000
Cost of goods sold
Direct materials $ 423,360
Direct labor 783,360
Production supplies 486,900
Plant manager salary 223,360 1,916,980
Gross profit 1,899,020
Selling expenses
Sales commissions 128,520
Packaging 275,760
Advertising 100,000 504,280
Administrative expenses
Administrative salaries 273,360
Depreciation

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