b) Cell Corporation manufactures and sells laptop computers and uses standard costing. For the month of September there was no beginning inventory, there were 3,000 units produced and 2,500 units sold. The manufacturing variable cost per unit is RM385 and the variable operating cost per unit was RM312.50. The fixed manufacturing cost is RM450,000 and the fixed operating cost is RM75,000. The selling price per unit is RM925. Required: Prepare the income statement for Cell Corporation for September under variable costing. [18 marks]