Beginning Invemory- 7. The following data is available for the month of April Sales unit Production unit NI 6,000 9,000 Selling Price (Per Unit)- Tk 25 Direct Manufacturing expenses (Per Linit)- Tk. 12 Fixed Factory Overhead (Per Unit)- TL 4 Fixed Factory Overheat (Total) Tk 30,000 Tk. 12,000 Commercial expenses (Fixed)- Required: (i) Prepare Income statements applying direct costing and Absorption costing (i) Prepare a Reconciliation statement