The data below is extracted from the records of an industrial company for the cost period ending in May 2006
First: cost data
1- Direct production materials 50,000 riyals
2 - Direct production wages 28,000 riyals
3- Direct production services 10,000 riyals
4- Indirect production costs 30,000 riyals (60% of which are fixed) 5- Direct marketing costs 22,000 riyals
6- Indirect marketing costs 40,000 riyals (20% of which are variable)
7- Administrative and financing costs 50,000 riyals
Second: Other data:
1 - The production and marketing capacity is 10,000 units per month
2- The number of units produced during the month is 8,000 units
3- There is no stock under operation at the beginning and end of the period, and there is no complete stock at the beginning of the period. 4- The number of units sold per month is 6,000 units, at a unit price of 50 riyals

Required :
Preparing cost and business result lists according to different costing methods?