A newly formed company has drawn up the following budget for its first accounting period: Sales units 9 500 Production units (normal capacity) 10 000 Selling price per units, $ 6.40 Variable cost per unit 3.6 Fixed production overhead per period 15 000 In this period, the budgeted profit will be: (i) the same under both absorption costing and marginal costing; (ii) $750 higher under marginal costing; (iii) $750 higher under absorption costing; (iv) $1400 higher under absorption costing. Prove with calculation