The following information was extracted from the accounting records of BenTen Enterprises for the months ended 30 April and 31 May 2018: Information for the month ended 30 April 2018 There were no finished goods on 1 April 2018. The sales and production figures were 5 000 and 5 600 units respectively. Fixed production and administration costs amounted to R25 760 and R17 200 respectively. Variable production and selling costs amounted to R30 and R16 per unit respectively. Information for the month ended 31 May 2018 Units R Sales for the month 4 600 ? Selling price per unit 140 Production for the month 5 000 Finished goods at beginning of month ? Variable production costs per unit 36 Variable selling and administrative costs per unit sold 16 Fixed production overhead costs 41 200 Fixed selling and administrative costs 17 200 Additional information 1. The increase in the fixed production cost is due to depreciation on new machinery purchased.

Required: Prepare the statement of comprehensive income for May 2018 using the variable costing method.