Swoosh Scopes Sdn. Bhd. manufactures optical consumer products in Klang Valley. The company is preparing the Income Statement for 2021 to evaluate the performance of its highend microscopes product line. Operating performance for the Required: a) Determine the manufacturing cost per unit of microscope produced using the absorption and variable costing methods. ( 4 marks) b) Prepare income statements using the absorption and variable costing methods. ( 10 marks) c) Explain the differences between net incomes generated under each method. ( 6 marks) [TOTAL 20 MARKS]