Liberty Co$.,$ one of the respected companies in the city, reported

M$86,104\mathrm{.}00$ as a profit in the past reporting period. Company's

management requested a clarification on the difference between

marginal costing and absorption costing. As part of that exercise,

profit reconciliation would be required. The following information

has been given;

Required;

Calculate profit to be reported under marginal costing technique. $(4$

Marks$)$