The following is data for 2018 and 2019 at PT. A negligee that produces nightgowns. Selling price per unit Rp 100.000 Manufacturing costs: Variable per unit produced: Direct materials Rp 22.000 Direct labor Rp 12.000 Variable overhead Rp 6.000 Fixed per year Rp 240.000.000 Selling and administrative costs: Variable per unit sold Rp 8.000 Fixed per year Rp 120.000.000 2018 2019 Units in beginning inventory 0 4.000 Units produced during the year 20.000 12.000 Units sold during the year 16.000 16.000 Units in ending inventory 4.000 0 requested a. Calculate the unit product cost using variable costing b. Prepare income statements for 2018 and 2019 using variable costing