Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter reveals the following.

(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.

Fixed Budget $2,842,000 $336,000 616,000 378,000 136,000 1,466,000 1,376,000 Sales (14,000 units * $203 per unit) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising Administrative expenses Administrative salaries Depreciation-office equip. Insurance Office rent Income from operations 126,000 196,000 100,000 422,000 186,000 156,000 126,000 136,000 604,000 $ 350,000