The following data have been extracted from the books of a company:

Production & Sales Volume

50,000 units

Selling Price per unit

Rs. 20

Materials per unit

Rs. 8

Labour per unit

Rs. 4

Production Overheads:

Variable

Rs. 3 per unit

Fixed

Rs. 75,000

Other Fixed Overheads

Rs. 95,000

Prepare an Income Statement under: (i) Absorption Costing technique; and (ii) Variable Costing technique.