Eqaute Co produces a single product. During the year ended $31$ August $2021,4,000$ units were produced and $4,000$ were sold at BWP$160\mathrm{.}00$ per unit. There was no opening or closing inventory. The costs of manufacturing during the year were shown as follows:

BWP

Direct Materials $240,000$

Direct Labor $80,000$

Production overheads $(40\%$ is variables and $60\%$ is fixed$)136,000$

Variable Selling and distribution costs $8,400$

Fixed selling and administration overheads $160,000$

Required

a$)$ Calculate the production cost per unit using marginal and absorption costing.

b$)$ Calculate the profit in the month of August $2021$ using Absorption and marginal costing system.