Ex.3: The following data for the one of companies which produce one product in 2008: 1- The data of finished goods units: - Production volume 10000 units, Sales volume 8000 units. 2- The cost per unit as follows: - Direct manufacturing $100, manufacturing overhead $80 (75% variable), Direct marketing $20, Indirect marketing $60 (%25 fixed), Administrative $40. In the year of 2009, the production volume is expected to increase by 20%, and keeping at ending finished goods inventory 4000 units, and the unit's selling price was $400. Required: - Prepare the costs & income statements according to the full & variable costing methods in 2009