Which of the following relate

Which of the following relate to marginal costing and which to absorption costing? Marginal costing Absorption costing The cost of a product includes an allowance for fixed production costs. The cost of a product represents the additional cost of producing an extra unit. The following data are for questions 155 and 156 The budget for Bright's first month of trading, producing and selling boats was as follows: $000 Variable production cost of boats 45 Fixed production costs 30 Production costs of 750 boats 75 Closing inventory of 250 boats (25) Production cost of 500 sold 50 Variable selling costs 5 Fixed selling costs 25 80 Profit 10 Sales revenue 90 The budget has been produced using an absorption costing system.