11. Tapgun Industries Limited manufactures paints in 4-litre cans. The selling price of the product is N280 with standard cost of N180 made up as follows: In the months of April and May 2019, the company's production and sales reports were as follows: You are required to: Prepare the company's operating statements for the two months using: i. Marginal costing technique; and ii. Absorption costing technique