empo Company's fixed budget (based on sales of 14,000 units) for the first quarter reveals the following.

	Fixed Budget
Sales (14,000 units $202 per unit)						$	2,828,000
Cost of goods sold
Direct materials		$	336,000
Direct labor			616,000
Production supplies			378,000
Plant manager salary			136,000				1,466,000
Gross profit							1,362,000
Selling expenses
Sales commissions			126,000
Packaging			210,000
Advertising			100,000				436,000
Administrative expenses
Administrative salaries			186,000
Depreciationoffice equip.			156,000
Insurance			126,000
Office rent			136,000				604,000
Income from operations						$	322,000

A) Variable cost per unit?

B) Total fixed cost?

C) Income from operations at sales of 12,000 units:

D) Income from operation at sales of 16,000: