Tempo Company's fixed budget (based on sales of 12,000 units) for the first quarter reveals the following. Fixed Budget Sales (12,000 units * $218 per unit) $2, 616,000 Cost of goods sold Direct materials $ 288, 900 Direct labor 516, 900 Production supplies 312, 000 Plant manager salary 38,900 1, 204, 900 Gross profit 1, 412, 000 Selling expenses Sales commissions 108, 900 Packaging 180, 900 Advertising 100, 000 388, 900 Administrative expenses Administrative salaries 138, 900 Depreciation-office equip. 108, 900 Insurance 78, 900 Office rent 83,000 412, 900 Income from operations $ 612, 900 (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