A firm manufactures and sells single product only which sells for Rs 50 per unit. There were no stocks at the end of August and other information is as follows. Standard cost per unit Rs Direct material 18 Direct wages 4 Variable production overhead 3 Budgeted and actual costs per month Fixed production overhead 99,000 Fixed selling expenses 14,000 Fixed administration expenses 26,000 Variable selling expenses 10% of sales value Normal capacity is 11,000 units per month. The number of units produced and sold was: September October Units Units Production 14,000 10,200 Sales 12,800 11,000 Required: Prepare P&L statement for the September and October applying: (1) Marginal Costing (2) Absorption Costing