Tempo Company's fixed budget (based on sales of 16,000 units) for the first quarter reveals the following. Fixed BudgetSales (16,000 units × $209 per unit) $ 3,344,000Cost of goods soldDirect materials $ 384,000Direct labor 688,000Production supplies 416,000Plant manager salary 184,000 1,672,000Gross profit 1,672,000Selling expensesSales commissions 128,000Packaging 240,000Advertising 100,000 468,000Administrative expensesAdministrative salaries 234,000Depreciation—office equip. 204,000Insurance 174,000Office rent 184,000 796,000Income from operations $ 408,000(1) Compute the total variable cost per unit.(2) Compute the total fixed costs.(3) Compute the income from operations for sales volume of 14,000 units.(4) Compute the income from operations for sales volume of 18,000 units.

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005