A B 1 Information on performance in September 2018 of CPA PLUS Co., Ltd is as follows: 2 Production volume: 18,000 3 Sales volume: 16,000 4 Selling price: 110 5 Direct material cost per unit: 50 6 Direct labour cost per unit: 30 7 Variable production cost per unit 10 8 Fix production cost 36,000 9 Fix selling and administrative 25,000 10 variable selling and administrative per unit 3 11 1. Using absorption costing and marginal costing, calculate cost per unit 12 Then prepare the income statement 2. Classify such cost items of CPA PLUS Co., Ltd into variable costs and fixed 13 costs, production costs and non-production costs 14 3. calculate the quantity should be produced and sell for getting breakeven 4. Calculate the selling price. If the company uses absorption costing and 15 sets the selling price using cost-plus method with 30% mark-up