The following is the data for Syarikat Darwis Sdn Bhd Variable cost per unit: Direct raw material Direct labour Variable production overhead Selling and administrative Fixed cost: Production overhead Selling and administrative production Additional information: Opening stock Sales Selling price per unit RM 3.00 6.00 1.00 2.00 RM 60,000 RM 10,000 5,000 unit O unit 4000 unit RM30 Required: Prepare income statement using marginal and absorption approach.