(f) At the end of the period the actual production overhead cost incurred by the Cutting department was K234,480. Actual labour hours worked in that department were 14,100 and actual machine hours recorded were 63,000 . Calculate the under or over absorbed production overhead for the Cutting department. (2 marks) (g) Describe the following costing systems: (i) Marginal (ii) Absorption costing (4 marks) (h) Explains the effect on profit of using variable (marginal) and absorption costing. (5 marks) (i) Explain TWO advantages and TWO disadvantages of both marginal and absorption costing systems. ( 8 marks) [Total 50 marks]