Question 4 JPA Company makes three products. The following data is related to these products Product S D M Sales 400,000 800,000 300,000 Variable costs 240,000 480,000 180,000 Fixed costs 250,000 300,000 150,000 What is the net income for the three products 1. $100,000 2.($100,000) 3. $20,000 4. ($20,000)