3. Hi-Tech manufactures and sells one product. The following information pertains to each of the company's first two years of operations: During its first year of operations, Hi-Tech produced 60,000 units and sold 50,000 units. During its second year of operations, it produced 40,000 units and sold 50,000 units. The selling price of the company's product is Tk. 60 per unit. I. Assume the company uses variable costing: Prepare the appropriate income statement for Year 1 and Year 2