Kyra Sdn. Bhd. (KSB), which produce product A has provided the following data concerning its most recent month of operations: Selling price per unit RM70 Units in beginning inventory 400 Units produced 10,000 Units sold 9,000 Variable costs per unit: Direct materials 10 Direct labor 8 Variable manufacturing overhead 6 Variable selling and administrative 2 Fixed costs: Fixed manufacturing overhead 60,000 Fixed selling and administrative 139,000 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required: a) Calculate the cost of per unit of product A under absorption costing. (3 Marks) b) Calculate the cost of per unit of product A under variable costing. (2Marks) c) Calculate KSB's operating income under absorption costing for next year. (Marks) d) Calculate KSB's operating income under variable costing for next year. (1 1 Marks)