2. Diamond Bay Bhd manufactures ans sells sports equipment at a selling price of RM120 each ). During the year ended 31 March 2004, some 3,000 units are produced and sold with the following production costs: Direct material Direct wages Variable overheads Fixed overheads RM per unit 35 23 12 10 80 The fixed production cost per unit is calculated based on a budgeted yearly production of 3,200 units. Other costs include variable selling expenses of RM5 per unit and fixed administration costs of RM12,000 per annum. Required : Prepare a marginal income statement of Diamond Bay Bhd for the year ended 31 March 2004