Man City Enterprises commenced operations on 1 January 2022, and produces a single product that sells for R36 per unit. During 2022, 300000 units of the product were manufactured of which 240000 units were sold. There was no work-inprocess inventory at the end of the year. All costs are presented in the table below: Required: Prepare the income statement using the Marginal Costing method for the year ended 31 December 2022