Use the information given below to prepare the Income Statement for March 2022 according to the absorption costing method. 2.1 (12 marks) INFORMATION The following information was extracted from the accounting records of Alpha Enterprises for the month ended 31 March 2022:

Sales 3 200 units

Selling price per unit R100

Finished products on 01 March 2022 400 units

Products manufactured during the month 3 600 units

Variable manufacturing costs per unit R26

Variable selling and administrative costs per unit sold R12

Fixed manufacturing costs R25 200

Fixed selling and administrative costs R12 400

Additional information The variable manufacturing cost per unit and total manufacturing cost per unit of the finished goods on 01 March 2022 was R21.60 and R26.20 respectively.