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 × $211 per unit) $ 3,798,000 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 1,928,000 Selling expenses Sales commissions 126,000 Packaging 252,000 Advertising 100,000 478,000 Administrative expenses Administrative salaries 264,000 Depreciation—office equip. 234,000 Insurance 204,000 Office rent 214,000 916,000 Income from operations $ 534,000 (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.

Apractitioner is engaged to prepare a client's federal income tax return for 2017 and 2018. the practitioner files the 2017 return on the client's behalf and provided copies of the 2017 return and all related documents to the client. after the 2018 return is prepared, the client disputes the fees for the 2018 tax engagement, terminates the relationship, and requests all tax returns and related records. the client has not yet paid for preparation of the 2018 return. under irs circular 230, which records must the practitioner return to the client? a.) notes the practitioner took when meeting with the client about the 2017 and 2018 tax returns. b.) the engagement letter executed by the client for preparation of the 2018 federal income tax return. c.) an appraisal the practitioner prepared in connection with the 2017 federal income tax return. d.) schedules the practitioner prepared, which the client needs to file in its 2018 federal income tax return.