The following data were extracted from a records an industrial company in 31/12/2018: 1- Beginning finished goods inventory 600 units. Ending finished goods inventory 900 mits. Production volume 3500 units. 2. Variable cost per unit: - Direct materials $45. Direct labor $24 Manufacturing overhead $25. Direct marketing Sil. Indirect marketing $6. 3- Total fixed costs: - Manufacturing overhead $119000, Indirect Marketing S64000. Administrative $128000. 4- In the year 2019. the production will be decrease by 100 units about past year, and the sales volume will be remain same as units for year 2018 at selling price S210 per unit Required: - If you know the company use the full costing method, compute the following: 1- C.O.G.S. 2- Net income