Tempo Company's fixed budget (based on sales of 10,000 units) for the first quarter reveals the following. Fixed Budget Sales (10,000 units × $207 per unit) $ 2,070,000 Cost of goods sold Direct materials $ 240,000 Direct labor 430,000 Production supplies 260,000 Plant manager salary 40,000 970,000 Gross profit 1,100,000 Selling expenses Sales commissions 90,000 Packaging 150,000 Advertising 100,000 340,000 Administrative expenses Administrative salaries 90,000 Depreciation—office equip. 60,000 Insurance 30,000 Office rent 40,000 220,000 Income from operations $ 540,000 (1) Compute the total variable cost per unit. (2) Compute the total fixed costs. (3) Compute the income from operations for sales volume of 8,000 units. (4) Compute the income from operations for sales volume of 12,000 units.