(i) Calculate the unit cost for the blouse and skirt makers using the variable costing method and absorption costing method. (ii) Solve operating income using variable costing. (iii) Solve operating income using absorption costing.

(c) During the most recent year, Fashionista Company had the following data: (Pada tahun terakhir, Syarikat Fashionista mempunyai data berikut: Table 8: Production Costs Jadual 8: Kos-kos Pengeluaran Blouse Skirt Units produced 10,000 30,000 Units sold (RM47 per unit) 9,300 28,700 RM RM Selling price 47.00 32.00 Variable costs per unit: Direct materials 9.00 9.95 Direct labor 6.00 2.75 Variable overhead 4.00 1.65 Selling expense 2.00 Fixed costs: Fixed overhead per unit produced 5.00 2.50 Fixed selling and administrative 138,000 296,500