Borneo Sdn Bhd manufactures wooden stands used by orchid nurseries. In May 2019, the company manufactured 18,000 and sold 16,560 stands. The cost per unit of the 18,000 stands produced was as follows: Direct material Direct labour Variable overhead Fixed overhead RM 9 634 Additional information: 1. The total fixed cost incurred by the company in May 2019 was RM 11.50 (includes the amount of fixed overhead) per unit produced. 2. The wooden stands were sold at RM 36 per unit. 3. There were no beginning inventories work in process at the end of May 2019. Required: a. Prepare the income statement for May 2019 using Marginal Costing. b. Explain which accounting method, marginal or absorption, would have produced the higher net income for May 2019 (shows all working solutions)