Question 3 Fruit Blog Sdn. Bhd. manufactures a fruit mixer, called FB01 which is sold at RM350 per unit. FB01 is a new product being launched in January 2021 and it has been well received by the customers due to its unique and easy handling features and its affordable price. The following data relates to Fruit Blog Sdn. Bhd. for the month of May 2021: RM Cost of production: Direct material 287,500 Direct labour 125,000 Department A 112,500 Department B Production overhead 125,000 Other costs: Fixed selling and distribution 75,000 Fixed administration 30,000 Additional information: (1) The production units are 2,500 units whilst unit sold amounted to 2,000 units. The balance inventory in 30 April 2021 is 230 units. (ii) RM55,000 of the total production overhead are fixed cost and the remaining balance are variable costs. (ill) Normal production is 2,750 units. (iv) A sales commission is RM12 unit. (V) Variable distribution of product is RM8 per unit. Required to prepare: (a) Statement of Comprehensive Income for the May 2021 using the Marginal Costing method. (19 marks) (b) Net Profit Reconciliation Statement for the May 2021 based on answer in 3(a)