The following data are available for the ABC Manufacturing Company for the year 2010, its first year of operations: Beginning inventory in units Units produced Units sold Sales Material cost (unit level) Variable conversion cost used Indirect manufacturing cost Indirect operating costs 0 4,800 4,000 $400,000 $48,000 $96,000 $72,000 $80,000 Required: Calculate cost of goods sold under throughput costing, variable costing and absorption costing.