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 $217 per unit) $ 3,038,000 Cost of goods sold Direct materials $ 336,000 Direct labor 602,000 Production supplies 364,000 Plant manager salary 136,000 1,438,000 Gross profit 1,600,000 Selling expenses Sales commissions 126,000 Packaging 210,000 Advertising 100,000 436,000 Administrative expenses Administrative salaries 186,000 Depreciationoffice equip. 156,000 Insurance 126,000 Office rent 136,000 604,000 Income from operations $ 560,000

(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.

Please include the formulas used, show your work please.