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