Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter reveals the following. Sales (16,000 units x $201 per unit) Fixed Budget $3,216,000 Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising $384,000 688,000 432,000 184,000 1,688,000 1,528,000 128,000 224,000 100,000 452,000 Administrative expenses Administrative salaries 234,000 Depreciation-office equip. 204,000 Insurance 174,000 Office rent 184,000 796,000 Income from operations 280,000 (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. (4) Compute the income from operations for sales volume of 18,000 units.