Assuming that the company must obtain additional financing to continue operations, potential investors want to know some information related to the company, one of which is information regarding the income statement. Therefore, you are asked to make an income statement with two approaches, namely full costing and variable costing (make the basis for calculating the unit product cost first, and for selling & administrative expenses you can use the estimated figures for your consideration). This was done to provide top management with an overview of the differences between these two approaches. Then, make a conclusion on which income statement that has been made is better presented to potential investors.