The following is data for 2018, 2019 and 2020 Zara Company who produces pants.

Selling price per unit	$ 170.000
Manufacturing costs:
Variable per unit produced:
Direct materials	$ 20.000
Direct labor	$ 64.000
Variable overhead	$ 8.000
Fixed per year	$ 120.000.000
Selling and administrative costs:
Variable per unit sold	$ 4.000
Fixed per year	$ 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

1. Calculate the unit product cost using variable costing!
2. Make an income statement for 2018, 2019 and 2020 using variable costing