Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter reveals the following. Sales (18,000 units $203 per unit) Cost of goods sold Direct materials Direct labor Production supplies Plant manager salary Gross profit Selling expenses Sales commissions Packaging Fixed Budget $3,654,000 $414,000 774,000 504,000 214,000 1,906,000 1,748,000 144,000 252,000 100,000 496,000 Administrative expenses Administrative salaries 264,000 Depreciation-office equip. 234,000 Insurance 204,000 Office rent 214,000 916,000 Income from operations $ 336,000 Advertising (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.