The following information related to Symphony Sdn. Bhd. for the month of December 2019. The normal production capacity on which the fixed production overhead is based is 45,000 units. There was no opening inventory at the beginning of December 2019. Selling price per unit RM 14 Actual production quantity for the period 40,000 units Sales quantity for the period 35,000 units Direct materials cost per unit RM 3 Direct labour cost per unit RM 2 Variable production overhead cost per unit RM 4 Fixed production overheads per period RM 90,000 Fixed selling costs per period RM 15,000 Fixed administrative costs per period RM 10,000 REQUIRED a) Calculate the unit product costs using marginal costing and absorption costing methods b) Prepare the statements of profit or loss for the month ending 31th December 2019 using: i) Marginal Costing ii) Absorption Costing