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2 points Problem 3: Kulit Company produces a single product. Last year, the company's net operating income computed by the absorption costing method was P25,600, and its net operating income computed by the variable costing method was P36,400. The company's unit product cost was P18 under variable costing and P20 under absorption costing. If the ending inventory consisted of 2.600 units, the beginning inventory in units must have been O 8,000 O 13,400 O 5,400 2,800 2 points Problem 4: Maskulit Company produces a single product. Last year, the company's net operating income income computed by absorption costing method was P36,400, and its net operating income computed by the variable costing method was P25,600. The company's unit product cost was P18 under variable costing and P20 under absorption costing. If the beginning inventory consisted of 8.000 units, the ending inventory must have been:* O 5,400 O 13,400 O 8,000 2,800