Costs incurred are as follows: Direct materials - P9/unit; Direct labor - P3.00/unit; Variable manufacturing overhead - P2/unit; Fixed manufacturing overhead - P9,000; Variable Marketing Expense - P3/unit; Fixed marketing Expense - P12,000; Unit Selling Price - P45

Information for the year 2020- 2022 are as follows:

	2020	2021	2022
Beginning Inventory	0	?	?
Production	1,500	1,500	1,500
Sales	1,200	1,600	1,500
Ending Inventory	?	?	?

Requirements: a. Compute the unit product cost under absorption costing, variable costing and throughput costing. b. Compute the net income under Absorption Costing, Variable Costing and Throughput Costing for 2020-2022 c. Prepare a reconciliation for the three methods.