2.1 Sales Use the information given below to prepare the Income Statement for March 2022 according to the (12 marks) absorption costing method. Selling price per unit Finished products on 01 March 2022 Products manufactured during the month Variable manufacturing costs per unit Variable selling and administrative costs per unit sold Fixed manufacturing costs 3 200 units R100 400 units 3 600 units R26 R12 R25 200 Fixed selling and administrative costs Additional information R12 400 The variable manufacturing cost per unit and total manufacturing cost per unit of the finished goods on 01 March 2022 was R21.60 and R26.20 respectively.