Tempo Company's fixed budget (based on sales of 18,000 units) for the first quarter reveals the following.

	Fixed Budget
Sales (18,000 units $217 per unit)						$	3,906,000
Cost of goods sold
Direct materials		$	432,000
Direct labor			774,000
Production supplies			486,000
Plant manager salary			232,000				1,924,000
Gross profit							1,982,000
Selling expenses
Sales commissions			144,000
Packaging			270,000
Advertising			100,000				514,000
Administrative expenses
Administrative salaries			282,000
Depreciationoffice equip.			252,000
Insurance			222,000
Office rent			232,000				988,000
Income from operations						$	480,000

(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.