JP Morgan and Company is drafting a budget on the basis of the following data: Direct Material Rs. 35 per unit Direct Labour Rs. 18 per unit Variable FOH Expenses Rs. 9 per unit Fixed FOH Costs Rs. 50,000 per month Normal output 10,000 units per month Sales price Rs. 105 per unit Fixed Marketing and Administrative Expense Rs. 20,000 per month Variable Marketing and Administrative Expense Rs 3 per unit sold In order to build up inventory in anticipation of an increase in demand which is expected later in the year, production is to exceed sales in the first two months of tha voor se fallows: Required: (a) Prepare two profit statements, eacn un comparative columnar form, covering each of the two months: i) On a marginal costing basis ii) On a full absorption costing basis