D Ltd makes and sells two products, A and B. The following information about A and B is available for period 3 : Actual fixed production overheads for the period were K105,000 and fixed administrative overheads were K27,000. Required (a) Calculate the product cost for product A and product B (3 marks) (b) Prepare an income statement for period three based on: (i) Marginal costing principles (10 marks) (ii) Absorption costing principles (12 marks) (Total 25 marks)