The multi-producer company ASTER provides for one of its products, product “A”, the following cost data referring to a quarterly activity:

• Direct manufacturing costs per unit produced:
− Raw Material consumption/cost, variable 50€ − Labor cost, variable 125€ − Supplies cost, variable 100€

• Commercial costs per unit sold:
− Sale’scommissionperunit 10€

• Indirect costs/Overheads for the quarter attributed to product "A"

− Manufacturing costs, fixed 15.000€

− Administration costs, fixed 2.500€

The above costs are repeated for each quarter of the current financial year.

The company controls its warehouses through a perpetual inventory system and uses the LIFO method in the valuation of inventory issues. At the beginning of the year, there were no stocks of product “A”.

The manufacturing and sales data for product “A” for the first three quarters of the current year and it's accumulated over the three quarters are as follows:

units	1st quarter	2nd quarter	3rd quarter	Accumulated
units produced	240	300	360	900
units sold	200	280	420	900

Product "A" has a sales price of 2.000€ per unit which is maintained throughout the current year.

REQUESTED, in relation to product "A":

Present the analytical income statement for each quarter and its accumulated over three quarters (4 periods, 4 columns), using the absorption or full cost system.