. Compute the net income by using variable costing method from the following information for product A401F of Ahmed Corporation.

Number of Units Produced and Sold Annually	60,000 units
Selling Price per unit	BD 190
Variable Cost per Unit:
Direct Materials	BD 10.00
Direct Labor	BD 8.00
Selling & Administrative Expenses	BD 4.00
Fixed cost Per Year:
Manufacturing Overhead	BD 120,000
Selling & Administrative Expenses	BD 80,000