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ESEIELZDJUI Information of the operation Cempaka Sdn Bhd for the month of Mac are as follow: Beginning inventory 500 Production 4100 Sales 4300 Ending inventory 300 RM Sales o rice 158 Direct costs per unit: Direct material 33 Direct labour 60 5 Manufacturino overhead Sales and administrative 9 Fixed costs: Manufacturino overhead 94300 Sales and administrative Required: Calculate cost per unit using absorption costing method and marginal costing method. (RM98, RM121) (4 marks) Explain why there is a prot difference under the absorption costing method and marginal costing method. (2 marks) Explain the situation when the profit of absorption costing method are the same with the prot of marginal costing method (2 marks) PSPM 2017118 Boomerang Enterprise is a ladies handbags' manufacturer, which are marketed all over Malaysia. Boomerang Enterprise uses normal costing system. The following are estimation for factory overhead costs and annual production in 2017: Fixed factory overhead RM84000 Production volume 42000 units Variable factory overhead RM42000 | The actual data for Bomerang Enterprise throughout year 2017 are as follows: Direct material RM12 per unit Direct labour RMB oerunit Fixed factory overhead RM85000 per year Sellino roice RM30 oer unit Variable sales and RM2 per unit administration Fixed sales and administration RM160000 Beginning inventory 4000 units Production volume 43000 units Sales 42000 units Ending inventory 5000 units Required: Calculate the product per unit using absoprtion costing method and marginal costing method. (RM21, RM19) (5 marks) Prepare statement of prot or loss for the year ended 2017 using absorption costing method and marginal costing method. (135000133000) (10 marks) Reconcile net prot difference for both methods