Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter reveals the following. Sales (16,000 units x $208 per unit) Fixed Budget $3,328,000 Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising $368,000 704,000 432,000 168,000 1,672,000 1,656,000 128,000 224,000 100,000 452,000 Administrative expenses Administrative salaries 218,000 Depreciation-office equip. 188,000 Insurance 158,000 Office rent 168,000 732,000 Income from operations $ 472,000 (1) Compute the total variable cost per unit. (2) Compute the total fixed costs. (3) Compute the income from operations for sales volume of 14,000 units.