The general director of "Creaciones Luz, S.A.", dedicated to the manufacture of lamps, presents the unitary state of production costs so that a statement of results is obtained with the direct costing system and another with the absorbent costing system.

Materials Manufacturing labor Fixed manufacturing costs Variable manufacturing costs Total production costs Fixed administration costs 4C 30 20 10 100 30 Variable administration costs 10 Fixed sales costs 20 Variable sales costs 10 Total cost 170 $220 Sales price Sales 6000 units 2000 units Initial inventory 800 untis Final inventory 4800 units o Production Normal capacity 5000 units Materials Manufacturing labor Fixed manufacturing costs Variable manufacturing costs Total production costs Fixed administration costs 4C 30 20 10 100 30 Variable administration costs 10 Fixed sales costs 20 Variable sales costs 10 Total cost 170 $220 Sales price Sales 6000 units 2000 units Initial inventory 800 untis Final inventory 4800 units o Production Normal capacity 5000 units