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Teenang Sdn. Bhd. produces food containers. Its selling price is RM25 per unit. The following is the information on its operation for the year 2022: For production purposes, the direct material cost is RM8 per unit, direct labour cost is RM12 per hour and the variable overhead cost is RM3 per unit. The fixed overhead cost incurred for the year is RM12,800. Additional information on other costs is as follows: a) Based on the above information, calculate the product cost per unit using the following costing systems: i) marginal costing; and ii) absorption costing. b) Prepare income statement for Teenang Sdn. Bhd. for the month ended 31 December 2022 using marginal costing format