QUESTION $2$ Pinnacle Precision $($Pty$)$ Ltd $("$Pinnacle Precision"$)$ is a manufacturing company that manufactures high$-$performance bicycle wheels. The wheel is a popular component among cycling enthusiasts and professional teams, prized for its durability and aerodynamics. Pinnacle Precision currently uses the marginal costing method to cost inventory, but management is exploring the option to change to the absorption costing method. The Cost Accountant of Pinnacle Precision correctly prepared the marginal costing statement of comprehensive income statement for the $2025$ financial year as follows: Notes: $1)$ The total variable cost per wheel included in the production costs, opening inventory, and closing inventory is made up as follows: R$50$ per wheel for direct material, R$25$ per wheel for direct labour and R$15$ per wheel for variable overheads. $2)$ The total wheels produced during the $2025$ financial year was $9600$ wheels. $3)$ The opening inventory and closing inventory for the $2025$ financial year were $2100$ wheels and $950$ wheels, respectively. $4)$ The normal activity level of Pinnacle Precision for the $2025$ financial year is $17500$ wheels. REQUIRED: Convert the marginal costing statement of comprehensive income for the $2025$ financial year to a statement of comprehensive income based on the absorption costing method.