Tela Berhad manufactures high quality batik silk for the Malaysian fashion industry. Over the years, several seasonal collections have been introduced to the local market. One of the more popular collections in the first quarter of year was the Bella collection. The following costs and production data are available for the first quarter of 2022: Production Costs RM per unit Direct material costs 5.00 Direct labour costs 10.00 RM per quarter Variable overhead costs 2,100 Fixed manufacturing overhead FMOH 5,400 Variable selling and administrative expenses VSIA 3,025 Fixed selling and administrative expenses FS8A 7,500 Production Units (packages) 600 Sales Tela Berhad sold 550 units (packages) of the Bella collection throughout the first quarter of 2022 at a wholesale price of RM55 per unit. Saves unit Required: a) Calculate the product cost per unit of Bella for the first quarter of 2022 using: absorption costing variable costing (ii) (4 marks) b) Prepare Income Statements for the Bella collection using: absorption costing variable costing (ii) (11 marks) Show ALL workings on the Costs of Goods Sold. c) Reconcile the absorption costing and the variable costing net income/(loss) and interpret the difference (if any). (5 marks) Disi