The Maju Company produces a baby product called CutieOmel which has a production cost:

Variable cost	RM5 per unit
Selling price	RM13 per unit
Opening inventories in Period - 1	-
Budgeted and actual fixed production overheads	RM66,000

Normal activity level of 30,000 unit for each period. Actual fixed administration, selling and distribution overheads amounted to RM15,000 for period- 1 and 2, while period- 3 amounted RM13,500. The following information relates to CutieOmel for three periods.

Period	Production	Sales
1	30,000	17,000
2	28,000	31,000
3	31,000	19,000

Required: Prepare the statement of profit and loss under the absorption costing system for the three periods.