Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter reveals the following. Sales (18,000 units $202 per unit) Fixed Budget $3,636,000 Cost of goods sold Direct materials $414,000 Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Advertising 774,000 504,000 214,000 1,906,000 1,730,000 144,000 288,000 100,000 532,000 Administrative expenses Administrative salaries 264,000 Depreciation-office equip. 234,000 Insurance 204,000 Office rent 214,000 916,000 Income from operations $ 282,000 (1) Compute the total variable cost per unit. (2) Compute the total fixed costs. (3) Compute the income from operations for sales volume of 16,000 units. (4) Compute the income from operations for sales volume of 20,000 units.