Company X has provided the following information . Selling-price- 5 Sales in units Direct material | Product 25000 Direct labour Overhead (variable Variable selling Fixed selling commission Fixed overhead Units produced Hours [direct Labour] $12500 $13000 $15000 $8500 36500 12000 Product Z 15000 15000 $42000 Sales in units Direct material Direct labour Overhead [variable Variable selling Fixed selling commission Fixed overhead16500 Units produced Hours (direct Labour) $5000 $4500 Fixed overhead budgeted Expected Labour hours Inventory at the beginning $15000 6500 1000 Fixed cost is allocated using direct labour hours. 1.Calculate using absorption costing a. Unit cost of product X and Z b. Cost of goods sold of X and Z c. Net Income of X and Z 2. Calculate using variable costing a. Unit cost of product X and Z b. Cost of goods sold of X and Z c. Net Income of X and Z