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Question 1 Big Bear Company was established in China, mainly manufacturing all kinds of toys, financial assets for 2019 The materials are as follows (Unit: RMB 1,000).. Early 2019 $ Thousand End of 2019 $ thousand 165,000 12,000 332,000 Direct material inventory Work in progress inventory Finished goods inventory Direct material purchase Direct manufacturing labor Indirect materials Plant insurance Depreciation: plant equipment Depreciation: 0 office equipment Depreciation: Sales of equipment Plant hydropower Repairs and maintenance: workshop Profits tax expense Office staff salary Salesperson commission Plant supervisor salary Factory rent Office rent Advertising costs Plant equipment rental cost Sales revenue Sales return General administrative cost 85,000 7,800 340,000 656,000 240,000 238,600 56,000 128,000 110,000 72,000 87,000 44,300 20,000 3,000 11,000 2,400 22,000 7,800 1,200 65,000 1,970,000 4,000 100,000 Claim: 1. Compile the cost table of finished products in 2019. 2. Compile the profit and loss statement of finished products for 2019. 3. Big Bear Company also operates hotel business. General manager of the hotel is now want to calculate each cost hotel room rented to future policy decisions, because this calculation indicates the accounting department. Accounting Department considered in the calculation of an employee directly into this and variable costs in the definition and there is no difference, the hotel's electricity should be classified satisfied that the direct cost of change, do you agree with him? Try to explain