The following information was provided by JD Manufacturers for the only product produced during November 2023:
Opening inventory	Nil
Number of units manufactured	5 000
Sales	R4 200 000
Selling price per unit	R1 000
Variable manufacturing costs per unit	R425
Fixed manufacturing overhead cost	R325 000
Variable selling cost per unit	R80
Fixed selling cost	R175 000
Fixed administrative cost	R200 000

A.	Marginal costing
B.	Absorption costing.