Urgent help needed on this question

Hi,

Could someone shed some light on this question please?

A company manufactures and sells a single product. Int two consecutive months the following levels of production and sales in units occured:

Month 1 Month 2
Sales 3800 4400
Production 3900 4200

The opening inventory for month 1 was 400 units. Profit and losses have been calculated for each month using both absorption and marginal costing principles.

Which of the following conbination of profit and losses forthe two months is consistent with the above data?

Absorption costing profit/(loss) Marginal costing profit/(loss)

Month 1 Month 2 Month 1 Month 2
$ $ $ $

A 200 4400 (400) 3200
B(400) 4400 200 3200
C 200 3200 (400) 4400
D (400) 3200 200 4400

According the the answers, C is corret but why?

Thanks in advance

P.S The layout isn’t how i wanted it to look, the question is on page 28 on the f2 lecture notes. 🙂