Muiz Berhad is a food product manufacturing company. The following is information related to production costs. Variable cost per unit Direct raw materials Direct labor Factory overhead RM 1.30 / unit 1.50/ unit 0.20/unit Annual fixed expenses Factory Overhead 150'000 per year Administrative and selling expenses 65'000 per year Total fixed cost each month 240'000 The selling price has been set at RM5.00 per unit. The sales commission is 5% of the total sales (RM). The following is information related to production and sales units for the years 2021 and 2022. 2021 (unit) 2022 (unit) Initial Inventory 0 30'000 Production 170'000 140'000 Sales 140'000 160'000 The ending inventory for the year 2022 is 10,000 units. Please answer these questions: a) Adjust the net profit difference between marginal costing and absorption costing for the years 2021 and 2022. (4 marks) b) Briefly explain why there is a difference in net profit between marginal costing and absorption costing methods. (4 marks)