Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter reveals the following.

Fixed Budget Sales (16,000 units $219 per unit)$3,504,000

Cost of goods sold

Direct materials$400,000

Direct labor704,000

Production supplies432,000

Plant manager salary200,0001,736,000

Gross profit1,768,000

Selling expenses

Sales commissions128,000

Packaging256,000

Advertising100,000484,000

Administrative expenses

Administrative salaries250,000

Depreciationoffice equip.220,000

Insurance190,000

Office rent200,000860,000

Income from operations$424,000

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.