The following is data for 2018, 2019 and 2020 at PT. Boxer who produces pants. Selling price per unit Rp 170.000 Manufacturing costs: Variable per unit produced: Direct materials Rp 20.000 Direct labor Rp 64.000 Variable overhead Rp 8.000 Fixed per year Rp 120.000.000 Selling and administrative costs: Variable per unit sold RP 4.000 Fixed per year RD 40 000 000 2018 2019 2020 Units in beginning inventory 4000 3400 3600 Units sold during the year 4500 5000 4000 Units in ending inventory 3400 3600 4400 QUESTION a. How about the unit product cost using variable costing? b. How about the income statement for 2018, 2019 and 2020 using variable costing