Task 1: Prepare the first part of the income statement according to the given scheme - see appendix 1a and 1b. production quantity: 10 units/year sold quantity: 10 units/year selling price: 22 million/unit Development expenses fulfill the recognition criteria of IAS 38.57 as at January 2019. Overview expenses 2019, without opportunity costs, million /year: Manufacturing Development expense Administration expense Distribution expense area Direct labor 25 0 0 0 0 Direct material 0 35 0 0 0 Other labor cost 12 0 5 20 15 Operating supplies 0 20 5 10 20 Depreciation, amortization 0 8 5 5 4 Other expenses 30 (biological assets) Appendix 1a: Nature of expense method, IAS 1.102; all numbers million/year Revenue /year Other income (fair value model) /year IAS 40; IAS 41; Other income, development /year IAS 38.57 Change in inventories /year Raw materials /year /year Employee benefits expense Depreciation, amortization /year Other expense /year Ebit /year Task 1: Prepare the first part of the income statement according to the given scheme - see appendix 1a and 1b. production quantity: 10 units/year sold quantity: 10 units/year selling price: 22 million/unit Development expenses fulfill the recognition criteria of IAS 38.57 as at January 2019. Overview expenses 2019, without opportunity costs, million /year: Manufacturing Development expense Administration expense Distribution expense area Direct labor 25 0 0 0 0 Direct material 0 35 0 0 0 Other labor cost 12 0 5 20 15 Operating supplies 0 20 5 10 20 Depreciation, amortization 0 8 5 5 4 Other expenses 30 (biological assets) Appendix 1a: Nature of expense method, IAS 1.102; all numbers million/year Revenue /year Other income (fair value model) /year IAS 40; IAS 41; Other income, development /year IAS 38.57 Change in inventories /year Raw materials /year /year Employee benefits expense Depreciation, amortization /year Other expense /year Ebit /year