Self-Assessment Activities 3.6 The following information relates to the only product made by Callon CC for the year any. 3.6.1 31 May 20.17: O Opening inventory 9 000 / Number of units manufactured 7 200 Number of units sold (at R540 per unit) R90 Direct materials cost per unit Direct labour cost per unit R180 Variable manufacturing overheads cost per unit R90 Variable selling expenses per unit R20 Fixed manufacturing overheads cost R450 000 /Fixed selling and administrative expenses R180 000 Required: 3.6.1 Draft the income statement for the year ended 31 May 20.17 using the: 1 . Variable Costing method