A Ltd. used a historical cost system and applies overheads on the basis of predetermined rates. The following data are made available by the company for the year ended 31.03.2022.

	Rs.
Manufacturing overheads	32,72,000
Manufacturing overheads applied	32,00,000
Work in process	5,00,000
Finished goods	15,00,000
Cost of goods sold	2,20,00,000

Apply two methods for disposal of under absorbed overheads and state the impact of each method on the profit earned by the firm.