Sigma Limited $($SL$)$ is a manufacturer of Product A$.$ SL operates at a normal capacity of $90\%$

against its available annual capacity of $50,000$ machine hours and uses absorption costing. The

following summarised profit statements were extracted from SL$\text{'}$s budget for the year ending $31$

December $2015.$

Other relevant information is as under:

calculate the statement of profit and loss through absorption and marginal costing using the above data