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 $203 per unit)						$	2,436,000
Cost of goods sold
Direct materials		$	276,000
Direct labor			528,000
Production supplies			312,000
Plant manager salary			76,000				1,192,000
Gross profit							1,244,000
Selling expenses
Sales commissions			84,000
Packaging			168,000
Advertising			100,000				352,000
Administrative expenses
Administrative salaries			126,000
Depreciationoffice equip.			96,000
Insurance			66,000
Office rent			76,000				364,000
Income from operations						$	528,000

(A) Compute the total variable cost per unit. (B) Compute the total fixed costs. (C) Compute the income from operations for sales volume of 10,000 units. (D) Compute the income from operations for sales volume of 14,000 units.