1 2025 2024 2 3 UNIT SELLING PRICE $48 $45 4 UNITS PRODUCED 700 900 5 OPENING UNSOLD UNITS 300 0 6 UNITS SOLD 1000 600 7 ENDING UNSOLD UNITS 0 300 8 9 10 TOTAL PRODUCTION COSTS 11 DIRECT MATERIAL $3,300 $4,500 12 DIRECT LABOR $3,744 $4,066 13 VARIABLE MANUF. OH $1.655 $3.234 14 FIXED MANUF, OH $4.898 $5.421 15 VARIABLE ADMIN, COSTS $976 $1.667 16 FIXED ADMIN. COSTS $5.089 $5,589 17 VARIABLE MARKETG COSTS $1.659 $2.322 18 FIXED MARKETG, COSTS $2.999 $3,899 19 20 The operating details for Beta Private Limited are given above. 21 22 23 22 24 3456 26 25 A. Calculate the operating profit of the company for the year 2025 using Full Absorption Costing method B. Calculate the operating profit of the company for the year 2025 using Variable Costing method