Excellent Berhad makes and sells baby prams. The following data relate to Jan to April 2020. Variable cost per unit Selling price per unit Fixed production cost per month RM 105 150 6,200 Normal activity is 200 units and production and sales for Jan to April 2020 are as follows: Jan 2020 (units) 200 200 Feb 2020 (units) 150 200 March 2020 (units) 180 200 April 2020 (units) 240 200 Sales Production There was no opening inventory at the start of January 2020. REQUIRED: (a) Prepare operating statements for EACH of the month from Jan 2020 to April 2020, based on marginal costing principles. (b) Prepare operating statements for EACH of the month from Jan 2020 to April 2020, based on absorption costing principles. (C) Comment briefly on the results obtained in each period AND in total by the two systems