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 $220 per unit)						$	3,960,000
Cost of goods sold
Direct materials		$	414,000
Direct labor			756,000
Production supplies			486,000
Plant manager salary			214,000				1,870,000
Gross profit							2,090,000
Selling expenses
Sales commissions			144,000
Packaging			252,000
Advertising			100,000				496,000
Administrative expenses
Administrative salaries			264,000
Depreciationoffice equip.			234,000
Insurance			204,000
Office rent			214,000				916,000
Income from operations						$	678,000

(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.