3. ABC Company has the following information, determine the net income using variable and absorption costing: Production 1,000.00 Sales 900.00 Finished goods ending inventory 100.00 Costs Variable manufacturing cost Direct materials 10.00 Direct labor 5.00 Variable manufacturing overhead 3.00 Fixed manufacturing costs 8,000.00 Variable marketing costs 2.00 Fixed selling & administrative expenses 12,000.00 Price per unit sold 50.0 4. Vina Enterprises has an annual plant capacity to produce 2500 units. Its predicted operations for the year are: Sales revenue (2000 units at 40 each) 80,000 Manufacturing Cost Variable 24/unit Fixed 17,000 Selling and administrative costs Variable (commission) 2.5/unit Fixed 2,500 Should the company accept order for 400 units at a selling price of P32 each, which is subject to half the usual commission rate per unit? Assume no effect on regular sales at regular prices