The costs of a manufacturing company occurred in September are as follows: Nature of Costs Fixed Cost Variable Cost Raw Material and Other 400.000 Supplies Cost 300.000 - Direct Material Cost - Indirect Material Cost 100.000 Labor Cost 500.000 Direct Labor Cost 100.000 300.000 - Indirect Labor Cost 50.000 50.000 Utility Cost 125.000 145.000 Depreciation Cost 155.000 The annual normal production capacity is 600.000 ton. Company manufactured and finished 4.000 ton in September. The cost of beginning finished goods is TL 345.000 (1.000 ton x345 TL). Company evaluates inventories according to FIFO. Company sold 4.000 ton finished goods with TL 500 unit selling price. Required: 1. Ascertain the production cost on the base of full, normal and variable costing methods. Present the production cost in financial statements (both in Income Statement and Balance Sheet). 2. Company received an order including 1.000 units and 262 TL unit selling price. Evaluate to accept or reject the order. 3. Assume that company sold all produced units (no ending finished goods). Calculate the operating profit considering each behavioral base costing methods. 4. Compare required 1 and 3 considering reported items in Income Statement and Balance Sheet and explain the difference.