Secret Butcher adalah pengilang daging kambing beku kepada pemborong di Malaysia. Berikut adalah data operasi pada bulan Jun 2020: Unit dijual 120,000 Unit dikilang 130,000 Harga seunit RM30 Kos berubah seunit RM10 Jumlah kos overhed perkilangan tetap RM130,000 Jumlah kos jualan dan pentadbiran tetap RM360,000 Berapakah perbezaan pendapatan bersih antara kaedah pengekosan marginal dan pengekosan serapan? Secret Butcher is a frozen lamb manufacturer for wholesale customers in Malaysia. The following are the operating data in June 2020: Unit sold 120,000 Unit produced 130,000 Price per unit RM30 Variable product cost per unit RM10 Total fixed manufacturing overhead RM130,000 Total fixed selling and administrative cost RM360,000 What is the difference of net income between marginal and absorption costing method?

A.Tiada perbezaan dalam pendapatan bersih antara pengekosan marginal dan pengekosan serapan/There is no difference in net income between marginal and absorption costing

B.Pendapatan bersih pengekosan serapan adalah RM130,000 lebih besar daripada pengekosan marginal/Absorption costing net income is RM130,000 higher than marginal costing

C.Pendapatan bersih pengekosan marginal adalah RM10,000 lebih besar daripada pengekosan serapan/Marginal costing net income is RM10,000 higher than absorption costing.

D.Pendapatan bersih pengekosan serapan adalah RM10,000 lebih besar daripada pengekosan marginal/Absorption costing net income is RM10,000 higher than marginal costing