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The Asian Division of Worldwide Reference Corporation produces a pocket dictionary containing popular phases in six Asian languages. The following data relates to 2020. Sales price per unit RM20 Sales units 100.000 Production units 110.000 Costs: Variable (RM) Fixed (RM) Direct material 600,000 Direct labour 400.000 Production overhead 300,000 180,000 Selling and administrative 100.000 220,000 Fixed production overhead is based on normal activity level of 120,000 units per annum, Required: a. Determine unit product cost using variable costing method and absorption costing method. b. Prepare the operating income statement for the coming year of Asian Division using variable costing method and absorption costing method