sp bistari started operating on 1st January 2009.the following were extracted from sp bistari account

sales price: RM 40 per unit
material cost: RM10 per unit
directlabour cost: RM4 per unit
variable o/h cost: RM2.50 per unit

Total budgeted fixed production o/h cost are RM1,200,000 a year.normal capacity are 960,000 unit a year.Budgeted selling & distribution cost are follow:

variable:RM1.50 unit of sales
Fixed: RM80000 per month

Budgeted fixed administrative cost are RM120,000 per month

Selling & production information for month of January 2007

sales (unit ):60,000 unit
Production:70,000 unit

Prepare:costing statement using
a)marginal costing
b)absorption costing