Question 5 (25 Marks) Surya Sdn Bhd started business on 1 January 2019, manufacturing one single product called 'BE 109', and the standard cost for which are as follows: Per unit of product: Direct material Direct labour Variable overheads Fixed overheads 3 kg @ RM 5 per kg 2 hrs @ RM 5 per hour RM 3.00 per direct labour hour RM 7.00 per direct labour hour The fixed overhead has been calculated on a basis of a budgeted annual output of 36,000 units, to accrue evenly over each month. Monthly selling overheads consisting of variable cost, being 10% of sales and RM8,000 fixed cost. The selling price per unit is RM 60, and the number of units produced and sold for the first two months were as follows: Production Sales January 2,000 1,500 February 3,000 3,200 Required: (a) Calculate the standard cost and profit for one unit of 'BE 109'. (4 marks) (b) Prepare a statement showing the profits for January and February, using : (i) Marginal costing (8 marks) (ii) Absorption costing (10 marks) Prepare a statement reconciling the profits for each month as calculated in (b) above. (3 marks) (c)