Tempo Company's fixed budget (based on sales of 10,000 units) for the first quarter reveals the following.

	Fixed Budget
Sales (10,000 units $205 per unit)						$	2,050,000
Cost of goods sold
Direct materials		$	230,000
Direct labor			430,000
Production supplies			270,000
Plant manager salary			30,000				960,000
Gross profit							1,090,000
Selling expenses
Sales commissions			80,000
Packaging			140,000
Advertising			100,000				320,000
Administrative expenses
Administrative salaries			80,000
Depreciationoffice equip.			50,000
Insurance			20,000
Office rent			30,000				180,000
Income from operations						$	590,000

(1) Compute the total variable cost per unit. (2) Compute the total fixed costs. (3) Compute the income from operations for sales volume of 8,000 units. (4) Compute the income from operations for sales volume of 12,000 units.