Case 1 (50 points) - L01, lOZ, L03 Aranara Company manufactures and sells one product. The following information as the company's last quarter performance of the year: Variable costs per unit: Manufacturing: Direct materials 5 10.00 Direct labor 5 5.00 Variable manufacturing overhead 5 3.00 Variable selling and administrative S 2.00 Fixed costs per year: Fixed manufacturing overhead 5 150,000 Fixed selling and administrative expenses 5 20,000 In the October of operations Aranara produced 8,000 units and sold 5,000 units. In November, it produced 6,000 units and sold 6,000 units. In the last month in quarter, Aranara produced 4,000 units and sold 7,000 units. The selling price of the company's product is $50 per unit. As additional information, Aranara using FIFO method for the product and cost flow. Required: 1. Calculate the variable costing and absorption costing for the product. Compare and analyze them, which method that the company should use if they want to provide relevant data! {35 points) 2. Calculate the units that they must sell if they are in BEP position and with their target profit S 100,000 and also interpret the result! {15 points)