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

Fixed Budget

Sales $(14,000$ units $\backslash$times $$214$ per unit$)$ $ $2,996,000$

Cost of goods sold

Direct materials $ $336,000$

Direct labor $602,000$

Production supplies $378,000$

Plant manager salary $136,0001,452,000$

Gross profit $1,544,000$

Selling expenses

Sales commissions $112,000$

Packaging $210,000$

Advertising $100,000422,000$

Administrative expenses

Administrative salaries $186,000$

Depreciation$$office equip. $156,000$

Insurance $126,000$

Office rent $136,000604,000$

Income from operations $ $518,000$

$(1)$ Compute the total variable cost per unit.

$(2)$ Compute the total fixed costs.

$(3)$ Compute the income from operations for sales volume of $12,000$ units.

$(4)$ Compute the income from operations for sales volume of $16,000$ units.