pls explan how to calculate these?

QUESTION 8 Xixi Ltd was founded a couple of years ago. 31 March 2017 was the end of its first year of operations. Wang Fang, the founding Chief Executive Officer (CEO) of Xixi Ltd is unsure why the profit figure was higher in 2018 than in 2017. The higher profit was achieved despite the fact that less units were sold in 2018. To be sure of the correctness of the accounting figures, you are now employed by Wang Fang to redraft the two years accounts using absorption (full) costing and marginal (variable) costing. Xixi Ltd manufactures and sells a single product. The summarised data below relates to its first two years of operation Year ended 31 March 2017 Year ended 31 March 2018 Sales (units) 7,500 7,400 Production (units) 9,200 6,000 Selling price (per unit) 35.00 37.50 Costs: 92,000 33,488 63,000 23,220 Variable manufacturing Fixed manufacturing Variable marketing and administration Fixed marketing and administration 16,200 17,950 19,076 21,772 REQUIRED: (a) Calculate for both years, the operating profit and the closing inventory value using: (i) Absorption (Full) costing (ii) Marginal (Variable) costing [20 marks) QUESTION 8 a. (a) Year ended 31 March 2017 Marginal Absorption Sales 262,500 262,500 Opening inventory Manufacturing costs 125,488 125,488 Closing inventory (17,000) (23188) Cost of sales 108,488 102,300 Gross profit 154,012 160,200 Marketing and admin costs (35,276) (35,276) Operating profit 118,736 124,924 Year ended 31 March 2018 Marginal Absorption 277,500 277,500 17,000 23,188 86,220 86,220 (3,150) (4,311) 100,070 105,097 177,430 172,403 (39,722) (39,722) 137,708 132,681 118,736 ? (b) 2017: Operating profit (marginal) Fixed manufacturing costs in opening inventory - Fixed manufacturing costs in closing inventory Change Operating profit (full) 6,188 6,188 124,924 2018: Operating profit (marginal) Fixed manufacturing costs in opening inventory 137,708 6,188 1,161 (5,027) 132,681 Change Operating profit (full)