Molex Berhad is a company that manufactures health products. The following is information related to production costs. Variable cost per unit Direct raw materials Direct labor Factory overhead Administrative and selling costs Total variable cost per unit Fixed monthly expenses: Factory overhead Administrative and selling expenses Total monthly fixed cost The selling price has been set at RM40.00 per unit. The following is information related to production and sales units for the months of May and June 2021. May June Production unit Sales Minus: Cost of goods sold Beginning Stock Cost of production Total cost of goods sold Minus: Ending Stock Cost of goods sold 30,000 30,000 Sales Unit 26,000 34,000 May (RM) 1,040,000 RM 0 The following is the company's income statement for May and June 2021 prepared by the accounting unit using the absorption costing method. 900,000 900,000 120,000 780,000 6.00 June (RM) 12.00 4.00 3.00 25.00 240,000 180,000 240.000 1,360,000 120,000 900,000 1,020,000 0 1020,000 Gross profit Minus: Expenses Administrative and selling expenses Net profit before tax 260,000 258,000 2,000 340,000 282,000 58,000 Be required: a) Calculate the cost per unit of product using the marginal costing and absorption costing methods. b) Prepare income statements for the months of May 2021 and June 2021 using the marginal costing method. c) Adjust the net profit difference between marginal costing and absorption costing for May and June. d) Briefly explain why there is a difference in net profit between marginal costing and absorption costing methods.