Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter reveals the following. Sales (14,000 units x $212 per unit) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Fixed Budget $2,968,000 $336,000 602,000 364,000 136,000 1,438,000 1,530,000 112,000 224,000 Advertising 100,000 436,000 Administrative expenses Administrative salaries 186,000 Depreciation-office equip. 156,000 Insurance 126,000 Office rent 136,000 604,000 Income from operations $ 490,000 (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.