Question 5 Cahaya Seribu Company is a leading shoe manufacturer in Pongsu Seribu. Below is the actual cost and operating expense that has been involved in 2018. Beginning inventory (unit) 2,000 Total output (unit) 25,000 Sales (unit) 16,000 Ending inventory ? Selling price per unit RM 30 Selling and administrative Variable (per unit) RM3 Fixed (setahun) RM 100,000 Output cost: Direct material per unit RM 7 Direct labor per unit RM 4 Variable overhead per unit RM 2.10 Fixed overhead per year RM 142.500 The company uses normal cost estimates to allocate overhead costs and remain in production unit- based production Budget information is as follows: Output unit 40 000 Variable overhead 72 000 Fixed overhead 236 000 REQUIRED: a) Calculate the ending inventory for Cahaya Seribu (RM 11 000) b) Calculate the product cost per unit for absorption costing and marginal costing method c) ( absorption : RM 18.70, marginal : RM 12.80) d) Prepare statement of profit or loss using absorbtion costing method and marginal costing methods ( NP Absorption : RM 30 300. NL Marginal : RM 22 800) e) Adjust the difference of net profit between the two methods