ai) please show absorption costing approach using the format given thank you

Sayong Nara Sdn Bhd specialise in the production of decorative clay pot called Labu Sayong. The product is currently sold at RM40 per unit. The standard cost of producing one unit of Labu Sayong based on normal production of 144,000 units per annum is given below: Direct material - L21 RM10.50 per unit Direct material - S33 RM7.50 per unit Direct labour 2 hours @ RM2.10 per hour Production overhead RM3 per unit Administration overhead RM1.80 per unit Variable selling overhead 15% of sales revenue Additional information: 1. 50% of the production overhead is fixed. 2. Fixed selling overhead is RM216,000 per annum. 3. The administration overhead cost is fixed. 4. All fixed costs are assumed to be incurred evenly throughout the year. 5. The opening inventory at the beginning of March 2020 is 800 units. 6. Actual production and sales data for the month of March and April 2020 are given below: March April Production 12,000 units 14,000 units Sales 11,000 units 12,000 units Required: a.i. Prepare the income statement for the month of April 2020 using marginal costing and absorption costing approach. Absorption Costing Statement of Profit or Loss for the year ended 31 December 20XX Sales XXX Less: Cost of Good Sold Opening Stock ** + Full Production Costs: Direct materials xx Direct labour xx Variable production overhead xx Fixed production overhead XX Closing Stock xxxx Gross Profit XXX Less: Expenses Fixed production overhead XX Fixed selling & distribution overhead Fixed administration overhead xx Variable seling & distribution overhead XX Variable administration n overhead XX XOOX Net Profit (Loss) XXX Adj for overl(under) absorption Fixed production overhead absorbed XX Fixed production overhead incurred xx XX Net Profit After Adjustment XXX **Opening stock and closing stock valuation = units x full production cost per unit Full production cost per unit = direct material + direct labour + variable production overhead + fixed production overhead