Muiz Berhad is a food product manufacturing company. The following is information related to production costs. Variable costs per unit Direct raw materials Direct labor Factory overhead Annual fixed expenses: Factory overhead Administration and sales expenses Beginning inventory Production Sales The selling price is set at RM5.00 per unit. Sales commission is 5% of sales (RM). The following is information related to production and sales units for the years 2021 and 2022. 2021 (unit) 0 170,000 140,000 2022 (unit) 30,000 RM 140,000 160,000 1.30 per unit 1.50 per unit 0.20 per unit 150,000 per year 65,000 per year The ending inventory for the year 2022 is 10,000 units. Required: a) Calculate the per-unit product cost using both marginal costing and absorption costing methods. b) Prepare income statements for the years 2021 and 2022 using both marginal costing and absorption costing methods. c) Adjust the difference in net profit between marginal costing and absorption costing for the years 2021 and 2022. d) Briefly explain why there is a difference in net profit between the marginal costing and absorption costing methods.