(30 marks) Game Ltd manufactures and sells product X. The following information is available for Game Ltd's financial year ending 31 December 2023: Actual information: Opening Inventory Opening Inventory Units manufactured Sales Sales units Direct material Other variable production costs Sales commission cost Variable admin cost Total Fixed production cost Total Fixed Selling and Admin costs Budgeted information: Fixed production overheads Budgeted units Direct costing Absorption costing REQUIRED: R54 000 (6 000 Units) R85 500 (6 000 Units) 36 000 R800 000 34 000 R5 per unit R4 per unit R1,50 per unit R0,50 per unit R160 000 R130 000 R168 000 32 000 Additional information: Game Ltd values inventory using the First in First out ("FIFO") method. 2.1 Prepare the actual net profit statement using the direct costing method. (13 marks) 2.2 Prepare the actual net profit statement using the absorption costing method. (14 marks)