Kayu Manis Sdn Bhd is a car perfume manufacturer located in Semenyih, Selangor. One of the car perfumes, Freshee, was started in February 2020.

Estimated cost per unit of Freshee are as follows:

RM

Prime cost 30

Production overhead 6

Total production cost 36

Selling and distribution overhead 3

Total cost 39

The monthly budgeted production is 42,000 units. Selling price is RM 45 per unit.

Additional information:

i. All prime costs are considered variable costs.

ii. One third of the production overhead varies according to unit produced.

iii. 60% of selling and distribution overhead are fixed overhead.

iv. The amount of fixed production overhead and selling and distribution overhead incurred are the same as budgeted.

v. Based on the record, the actual production for February 2020 was 30,000 units and 27,000 units were sold.

Required: Prepare Absorption Costing Statement for Kayu Manis Sdn Bhd for February 2020.