Minda Global Berhad manufactures and produces a type of herbal product that is sold throughout Malaysia. The cost per unit for the year 2020 is as follows: The activities of the company throughout the year are as follows: Additional Information: 1. Insurance and utilities are divided into 80% for manufacturing purposes and 20% for administrative/office purposes. 2. Vehicles expenses are divided into 30% for manufacturing purposes and 70% for administrative/office purposes. You are required to: (a) Calculate the product cost per unit using variable and absorption costing methods for the year ending 31 December 2020 . (b) Prepare the income statement for Minda Global Berhad using the variable and absorption costing methods