An enterprise, who apply credit method, sells machine: Sale of 20 units in Ha Noi at the before-VAT price of VND 10,000,000/unit. Sale of 10 units at the total sale price of VND 110,000,000. On added value invoice, the VAT amount is not written. Sale 30 at the before-VAT price of VND 10,000,000/unit to an export company for exports under contract signed with a foreign company. VAT rate 10%The VAT output tax amount is: *

VND 31,000,000

VND 61,000,000

VND 30,000,000

VND 20,000,000