Third Question: The following information from mother factory in 2020: Direct Materials 3200 Variable manufacturing cost 1800 Direct Labor 2400 Fixed manufacturing cost 1400 Variable marketing cost 400 Fixed marketing cost 450 Sales @ $20per unit 15500 Beg. Inventory in units 0 Production in units 800 Compute: 1. manufacturing costs under absorption, variable, and throughput costing systems per unit 2. period costs under absorption, variable, and throughput costing systems per unit 3. Prepare income statement under absorption and variable costing system.