Yona Brands manufactures a single product. The particulars for February 2020 are as follows Units manufactured 15 000 Selling price per unit R50.00 Manufacturing cost Variable cost R375 000 Fixed cost R150 000 Selling and administrative cost Variable (R5,00 per unit sold) R75 000 Fixed R50 000 Please note that only 12 000 units were sold Required: Prepare the income statement for the year ending February 2019 by means of : 3.1 Direct costing method (12) 3.2 Absorption costing method (13)