budget production $75000$ units, budget sales $72500$units, budget fixed production cost $$750000,$ budget fixed selling overheads $$562500.$ Actual production $80000$units, actual sales $77500$units. actual fixed production cost$$781250,$ actual fixed selling overhead $$562500.$Each lamp was sold for $$450.$ Jan $12021,$ opening stock of $4375$ units valued at$$262500,$ include fixed production overheads of $$43750.$ Prepare a marginal and absorption costing income statement for Dec $31,2021$