QUESTION 3 (20 MARKS: 48 MINUTES) Pintar Sdn. Bhd. (PSB) produces a single product. Last month, the company had a net operating income of RM24,000 using absorption costing and RM16,500 using variable costing. The fixed manufacturing overhead cost was RM4 per unit. Assume that there were no beginning inventories and 15,200 units were produced last month. REQUIRED: (a) Compute the units in ending inventories. (5 Marks) (b) Compute the units of sales. (2 Marks) (C) Given that its variable costing net operating income was RM16,500 last month, HOWEVER its inventory decreased by 400 units. Compute the absorption costing net operating income for last month? (4 Marks) (d) Discuss TWO (2) reasons for using absorption costing system for external reporting. (3 Marks) (e) A commonly used costing system has been critised for the tendency among its users to build up inventory levels unnecessarily. Determine which one of the two costing systems and explain why it leads to such buildups. (3 Marks) Suggest THREE (3) possible actions that managers can take to counteract such unnecessary inventory buildups as mentioned in (e)