The budgeted fixed production cost per unit was based on a normal capacity of 12,000 units per month. Actual details for the months of Nov and Dec are given below: There was no closing inventory at the end of Oct, 2020. a) Calculate the actual profit for Nov and Dec using absorption costing. Assume that any under-/over-absorption of fixed overheads is debited/credited to the income statement each month. b) Calculate the actual profit for Nov and Dec using marginal costing. c) Prepare a statement reconciling the profit figures calculated for the month of Nov and Dec under absorption and marginal costing