9.10 Below are information for DAT Company for the year ended 2019 and 2020. (NASA-2019) (ASHOSHEM-2020) 2019 2020 Opening inventory none 10,000 units Output 90,000 units 120,000 units Unit sold 80,000 units Closing inventory 10,000 units 100,000 units 30,000 units Actual production cost: Material RM 2.50 per unit Labour RM 1.60 per unit RM 2.60 per unit RM 1.80 per unit Variable RM 0.50 per unit RM 0.60 per unit overhead Fixed overhead RM 95,000 Selling price RM 6.50 per unit RM 105,000 RM 7.20 per unit Selling and administration expense Variable 5% on sales 6% on sales Fixed RM 15,000 RM 18,000 Budgeted fixed overhead RM 90,000 RM 104,500 100,000 units 110,000 units Budgeted volume Fixed overhead is absorb based on predetermine overhead absorption rate: (a) Prepare the income statement for the year ended 2019 and 2020 based on: (i) Marginal Costing (ii) Absorption Costing (b) Briefly explain the advantages and disadvantages of each technique above