4. Cherating Bhd produces and sells electronic components for various suppliers. One of the components is sold at RM24 each and has the following costs requirements per unit: Direct material Direct wages Variable overheads RM per unit 8.20 4.80 3.00 Fixed overheads RM40,000 per annum The budgeted production and sales for year 1 and year 2 are : Production (units) Sales (units) Year 1 10,000 11,000 Year 2 8,000 9,000 Opening stock in year 1 = 2,000 units Required : Prepare a marginal income statement for year 1 & 2