Bata Sdn Bhd. is a company that manufactures a variety of footwear. The following is the

information obtained from Batas account:

(i) Sales volume of Bata in April 2020 is 1,500 units. The selling price is at RM 120 per

unit.

(ii) It is the companys policy for monthly opening stock is 20% more than the previous

month.

March 2020

Opening Stock

380

(iii) The company produced 1,350 units of Bata in April 2020.

(iv) In April 2020, the variable cost of the product is RM 38 per unit. Whilst the fixed

production cost is RM 5,000.

(v) Selling and distribution cost for April 2020 is RM 5,800 and 30% of it is a variable

cost.

(vi) The company incurred RM 10,000 for administrative cost and divided equally

between variable and fixed cost.

Based on information given,

a. PREPARE the Statement of Comprehensive Income for April 2020 using Marginal

Costing Approach.