QUESTION $4(20$ Marks$)$ The following information was extracted from the accounting records of Hlophe Manufacturers for the year ended $30$ September $2016$: $-$ The company utilises the first$-$in$-$first$-$out method of inventory valuation. $-$ Calculations to the nearest Rand Required: $4\mathrm{.}1$ Prepare the Income statement using the marginal costing method. $4\mathrm{.}2$ Prepare the Income statement using the absorption costing method.