$1\mathrm{.}3$ Reconcile the profit calculated according to absorption with the profit calculated according to marginal costing method $($using $3$ methods$).$

$(6)$

Question $2$

$(10$ Marks$)$

Use the following information to calculate the value of inventory on hand on April $30$ and cost of sales using AVCO method.

$\backslash$table$[[01-$April,Beginning Inventory,$50$ units @ R$15$ per unit$],[5,$Purchase,$135$ units @ $20$ per unit$],[9,$Issue to production,$92$ Units$],[11,$Purchase,$30$ units @ R$16$ per unit$],[16,$Purchase,$78$ units @ R$17$per unit$],[20,$Issue to production,$120$ Units$],[30,$Issue to production,$60$ Units$]]$