Question 4 Nur Kasih Company uses a normal cost system to allocate overhead costs. The company's normal production is 14,000 units a year. Estimated overhead costs in a year are as follows: Variable Overhead RM 40,600 Fixed overhead RM 121,800 The actual operation information for 2019 is as follows. Beginning inventory 3,000 unit Output unit 18,000 unit Sales unit 17,000 unit Direct material per unit RM 12 Direct labor per unit RM6 Variable overhead cost RM 54,400 Fixed overhead cost RM 147,700 Selling price per unit RM 53 Variable selling and administrative RM 7 Fixed selling and administrative RM 185,000 REQUIRED : a) Statement of profit or loss for the year ended 2019 on the basis of: (1) Absorption costing ( RM 100 500) () Marginal costing ( RM 91 800) (if there is over-applied overhead or under-applied overhead, please indicate in the statement of profit or loss) b) Adjust the net profit difference between the two methods