a) FAA Limited manufactures and sells a single product (Product D). The following per unit information is provided in relation to the production of this product: The fixed production overheads incurred amount to GH1,260,000 per bi-annual and are absorbed on a unit basis. The normal level of production is budgeted at 30,000 units per month. Other costs include: Fixed selling at GH180,000 per quarter Fixed administration at GHe45,000 per month Variable selling at 4% of sales revenue Details for the months of July and August 2022 are as follows: There were units of finished goods inventory at 1 st July 2022 and are detailed below: Required: i) Prepare income statements for management using: - marginal costing - absorption costing ii) Prepare a statement reconciling the profits under marginal costing with that of absorption costing for the two months. b) As a Cost and Management Accounting Consultant, you have been approached by an organization that wants to be exposed to marginal costing system in order to adopt. Required: Mention the features of marginal costing system