Three new companies (R, S, and T) began operations on January 1 of the current year. Consider the following operating costs that were incurred by these companies during the complete calendar year: Production in units Sales price per unit Fixed production costs Variable production costs Variable SG&A Fixed SG&A Company R 10,000 Company S 10,000 Company T 10,000 | P10 P10 P10,000 P20,000 P10 P30,000 P30,000 P20,000 P10,000 P10,000 P20,000 P30,000 P30,000 P20,000 P10,000 Based on sales of 7,000 units, which company will report the greater income before income taxes if variable costing is used? a. Company R b. Company S c. Company T d. All of the companies will report the same income