methods: 2.1 Absorption costing 2.2 Variable costing INFORMATION The following information was extracted from the accounting records of Abbey Limited for the month ended 31 March 2023: Inventory on 01 March 2023 Production Sales Selling price per unit Manufacturing costs: Fixed manufacturing overheads costs Direct materials cost per unit Direct labour cost per unit Variable manufacturing overheads costs per unit Marketing costs: Advertising Sales personnel's salaries and commission Delivery costs Administration costs: Salaries Other office costs Nil 50 000 units 40 000 units R200 R480 000 R40 R24 R16 (11 marks) (9 marks) R32 000 per month R36 000 per month plus 5% of sales R24 per unit sold R80 000 per month R32 000 per month plus R16 per unit sold