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 $216 per unit)						$	3,456,000
Cost of goods sold
Direct materials		$	400,000
Direct labor			672,000
Production supplies			432,000
Plant manager salary			200,000				1,704,000
Gross profit							1,752,000
Selling expenses
Sales commissions			128,000
Packaging			256,000
Advertising			100,000				484,000
Administrative expenses
Administrative salaries			250,000
Depreciationoffice equip.			220,000
Insurance			190,000
Office rent			200,000				860,000
Income from operations						$	408,000

(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.