net profit.

$(12$ marks$)$

$($b$)$ Using marginal costing, calculate for the period:

$($i$)$ total contribution;

$(3$ marks$)$

$($ii$)$ total net profit;

$(3$ marks$)$

$($iii$)$ break$-$even sales revenue.

$($c$)$ Explain why the net profit using absorption costing differs from that using marginal

costing.