Question B1 Karya company is a family-owned firm located in Indonesia. The company produces a single product that is a handcrafted musical instrument called gamelan which is similar to a xylophone. The following data for periods 1 & 2 are given below: o Direct materials per unit 100 0 Direct labour per unit 150 Variable selling and distribution costs per unit 50 Selling price per unit 550 Budgeted fixed manufacturing overhead per period 60,000 Normal activity or budgeted activity is 5,000 units and actual production and sales for periods 1 & 2 are as follows: Period 1 Sales (units) 5,000 Production (units) 5,000 Period 2 Sales (units) 4,000 Production (units) 5,000 There is no opening inventory of finished goods at the start of Period 1. (a) Calculate the product cost per unit using absorption costing and marginal [5] (variable) costing. (b) Calculate the operating profit for period 1 and period 2 using absorption costing and marginal (variable) costing. [15]