Budgeted production: $75,000$ units

Budgeted sales: $72,500$ units

Budgeted fixed production cost: $$750,000$

Budgeted fixed selling overheads: $$562,500$

Actual production: $80,000$ units

Actual sales: $77,500$ units

Actual fixed production cost: $$781,250$

Actual fixed selling overheads: $$562,500$

Selling price per unit: $$450$

Opening stock on Jan $1,2021$: $4,375$ units valued at $$262,500.$ reconcile the income under both marginal and absortion costing. break even point