empo Company's fixed budget (based on sales of 12,000 units) for the first quarter reveals the following. Fixed Budget Sales (12,000 units $219 per unit) $ 2,628,000 Cost of goods sold Direct materials $ 300,000 Direct labor 516,000 Production supplies 312,000 Plant manager salary 100,000 1,228,000 Gross profit 1,400,000 Selling expenses Sales commissions 84,000 Packaging 180,000 Advertising 100,000 364,000 Administrative expenses Administrative salaries 150,000 Depreciationoffice equip. 120,000 Insurance 90,000 Office rent 100,000 460,000 Income from operations $ 576,000 (1) Compute the total variable cost per unit. (2) Compute the total fixed costs. (3) Compute the income from operations for sales volume of 10,000 units. (4) Compute the income from operations for sales volume of 14,000 units.