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Question 4 Nur Kasih Company uses a normal cost system to allocate overhead costs. The company's normal production is 14,000 units a year. Estimated overhead costs in a year are as follows: Variable overhead RM 40,600 Fixed overhead RM 121,800 pg. 4 AA025 ABSORPTION AND MARGINAL COSTING The actual operation information for 2010 is as follows. Beginning inventory 3,000 units Output unit 18,000 units Sales unit 17,000 units Direct material per unit RM 12 Direct labor per unit of RM 6 Variable overhead costs RM 54,400 Fixed overhead costs are RM 147,700 The selling price per unit RM 53 Variable selling and administrative expenses per unit of RM 7 Fixed selling and administrative expenses are at RM 185,000 Be required: (a) Prepare the income statement for 2014 using the following methods: i. Absorption costing ii. Marginal costing (if there is an over applied or under applied overheads, please indicate in the income statement) (b) Adjust the net profit difference between the two methods