Legaz Company, which has only one product, has provided the following data concerning its most recent month of operations: 100 3900 3600 Units in beginning Units produced Units sold Selling price per unit Variable cost per unit: Direct material RM120 RM31 Direct labour RM54 RM5 RM8 Variable manufacturing overhead Variable selling and administrative Fixed costs in total: Fixed manufacturing overhead RM54,600 Fixed selling and administrative RM21,600 Assume direct labor is a variable cost. Required: a. Compute the unit product cost under absorption costing and variable costing. b. Prepare an income statement for the year using absorption costing. c. Prepare an income statement for the year using variable costing. d. Prepare a reconciliation statement