Selling price (per unit) Units in opening inventory Units manufactured Units sold Units in closing inventory Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative R116 600 600 2 550 3 050 100 R12,00 R50,00 R6,50 R10,00 R81 000 R19 000 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. (where applicable, round off amounts to two decimal places) 2.1 Calculate the unit product cost for the month under marginal costing. (3 marks) 2.2 Calculate the unit product cost for the month under absorption costing (3 marks) 2.3 Prepare an income statement for the month using the absorption costing method. (7 marks) 2.4 Prepare an income statement for the month using the Marginal costing method. (7 marks)