company XY produces a single product ''XY1" selling price per unit 15, direct materials per unit 4 direct labour per unit 3 variable overhead per unit 2 fixed overhead incurred 12,000 per month budgeted production and sales were 5000 units actual production was 4800 units but sales were just 4700 units assuming that the sales price and variable costs per unit were as budgeted and that fixed overhead expenditure was the same as budgeted show the amoutn of profit that would be reported using absorption costing and marginal costing