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DISCUSSION QUESTION 2 (CLO 3) Microlamp Inc. produces des lamps at its factory. The following relates to the production of the desklamps for the period ending December 31, 20 E Budgeted Actual Production (units) 75,000 80,000 Sales (units) 72,500 77.500 Fixed production cost $750,000 $781,250 Fored selling overhead $562 500 $562,500 The foxed production overhead was absorbed at a pre determined tate per unit produced. Each desktamp was sold for $450. At the beginning of January 2021, there was opening stock of 4,375 units valued at $262,500 this includes fixed production overhead of 543,750, Sales (units) 72,500 77,500 Fixed production cost $750,000 $781,250 Fooed selling overhead $562500 $562.500 The fixed production overhead was absorbed at a pre determined rate per unit produced. Each disk tomp was sold for $450. At the beginning of January 2021, there was opening stock of 4,375 units valued at $262,500; this includes twed production overhead of 513.750 Required (a) Prepare a marginal costing income statement for the company at December 31, 2021 (1) Prepare absorption costing income statement for the company at December 31, 2021 @ Reconcile the income under both statements (d) Calculate the break even points in units and sales value (10 marks