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 $207 per unit)						$	2,484,000
Cost of goods sold
Direct materials		$	288,000
Direct labor			528,000
Production supplies			324,000
Plant manager salary			88,000				1,228,000
Gross profit							1,256,000
Selling expenses
Sales commissions			96,000
Packaging			192,000
Advertising			100,000				388,000
Administrative expenses
Administrative salaries			138,000
Depreciationoffice equip.			108,000
Insurance			78,000
Office rent			88,000				412,000
Income from operations						$	456,000

(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.