Creatdress Enterprise makes variety designs of women blouses. Each blouse will be sold at RM120 per piece. For the year 2013, the company's budgeted production and sales are 108,000 blouses. The cost per piece are as follows: RM Direct materials Direct labour (RM11 per hour) Production overhead - Variable 24 11 10 - Fixed 25 Total Production Cost 70 Fixed administrative expenses are RM9,000 per quarter and variable selling and distribution are 5% of sales revenue. Details on the production and sales of the blouses during the second quarter of 2013 are as follows: April May June Production (piece) Sales (piece) 9,000 7,000 8,000 11,000 7,000 10,000 During the year, it is assumed that actual fixed production overhead and fixed administrative expenses are the same as budgeted. Required: a) Prepare the profit statement for the months of May and June 2013 using the following costing technique: i. Marginal costing. ii. Absorption costing. (14 marks) b) Reconcile the profits obtained from the above profit statements. (2 marks)