Accounts Balance Direet material per unit Direct Labour per unit Variable Manufacturing Overheads 3 Variable managerial and sales expenses ? Fixed Manufacturing Overheads 80,000 Fixed managerial and sales expenses 20,000 Number of units 100,000 Target profit in Dollar 150,000 Instruction: Compute the following: 1- Calculate Pricing using three methods (marginal, absorption and total cost ) 2- Calculate period and product cost using (marginal and absorption costing method )