Walitputih Sdn Bhd (WSB) is a luxury cabinet manufacturer. In January 2013, WSB has produced 40 cabinet units. Ending inventory in January 2013 showed the number of cabinets still in storage of 10 units. The sale price per unit of the cabinet is RM 40 000. WSB has a total of 20 cabinet units in beginning inventory in January 2013. Estimated overhead costs and actual overhead costs are same. The following information is for January 2013: RM Direct material 545 000 Direct labour 336 000 Variable overhead 127 000 Fixed overhead 128 000 Variable sales expense: Commission per unit 500 Fixed sales and administration expenses: Advertising Delivery 000 Salaries 60 000 Depreciation 100 000 Insurance 12 000 22 000 40 REQUIREMENT: 1. Calculate the cost per unit by using absorbtion costing and marginal costing. ii. Calculate the value of the ending inventory by using absorbtion costing and marginal costing. ii. Prepare statement of profit or loss for January 2013 using the absorbtion costing method and marginal costing method. iv. Calculate adjustment for net profit for both methods. V. Based on the above information, give the reason why the operating income is different under absorbtion costing and marginal costing