Seputeh Sdn. Bhd. began business on 1 March, making one product, "Putih", the standard for which are as follows: Direct Material Direct Labour Variable Overhead Fixed Overhead 3 kilos at RM 5 per kilo 2 hours at RM 5 per hour RM 5 per labour hour RM 6 per labour hour The fixed overhead has been calculated on the basis of a budgeted annual output of 36,000 units, to accrue evenly over each month. The selling price per unit is RM60, and the number of units produced and sold for the first two months were as follows: March April Units Units Production Sales 2000 3000 1500 3200 (a) Calculate the standard cost and profit for one unit of "Putih". (3 marks) (b) Prepare a statement showing the profits for both March and April, using: (i) Marginal costing (!!) Absorption costing (15 marks) (c) Prepare a statement reconciling the profits for each month (3 marks) (d) State ONE (1) advantage and a disadvantage of marginal and absorption cost statement. (4 marks)