Illustration 10 (When both profits are not given). Following figures are available in respect of Aren Engineering Company for the year ended 31st March, 2019: Financial Accounts Cost Accounts 6,000 7,000 5,000 5,000 6,500 4,500 Opening Stock: Raw Material Work-in-Progress Finished Stock Closing Stock: Raw Material Work-in-Progress Finished Stock Purchases Direct Wages Factory Expenses Sales 4,300 3,700 6,200 4,000 3,000 5,900 40,000 20,000 20,000 1,10,000 21,000 absorbed 2,300 absorbed 4,500 absorbed Administration Expenses Selling Expenses Financial Expenses Interest and Dividends Received 3,000 4,000 1,000 1,600 Compute profit in Financial Accounts as well as in Cost Accounts and prepare a Reconciliation Statement. Show clearly the reasons for the variation of the two profit figures