We have data in the month of a company as follows:

1. Sell 12,000 units of product A in domestic market with before-VAT price of VND30,000 per unit.

2. Sell 10,000 units of product B in a domestic market with before-VAT price of VND20,000 per unit.

3. Export 2,000 units B with before-VAT price of VND30,000 per unit. Exported goods are eligible for creditable input tax.

4. Deliver to a sale agent selling goods at prices fixed by the goods owner for commission 2,000 units of product B with before-VAT price of VND30,000 per unit, using the delivery bills for goods to sale agency together with the internal transfer orders. The sale agent make list of sold goods and send to the company report that they have sold 1,000 units of product B.

5. The input VAT from purchased goods and services in the month is VND20,000,000. The company cannot separately account the input tax for every activity.

Required 1: Compute VAT payable in the month and fill in VAT declaration form. Given that:

- product A is exempt from VAT, product B is a taxable item with VAT rate of 10%.

- The company applies credit method.

- Exported goods are supported with sufficient documents as prescribed by law.

- All purchases in the month were supported with legitimate invoices.

Required 2: Calculate VAT payable in the month, suppose that 12,000 units of product A are exported instead of selling in domestic, other data remains unchanged.