Use the information provided below to prepare the Income Statement of Albert Enterprises for the year ended 31 May 2021 using each of the following methods: 2.1 Variable costing (11 marks) 2.2 Absorption costing. (9 marks) INFORMATION The information given below relates to Albert Enterprises for the financial year ended 31 May 2021: Inventory on 01 June 2020 3 000 units Sales (R160 per unit) 18 000 units Production 20 000 units Direct materials R1 080 000 Direct labour R378 000 Manufacturing overheads: Fixed R216 000 Variable R4.32 per unit Fixed administrative overheads R160 000 Selling overheads: Fixed R180 000 Variable R3 per unit