Absorpting costing

Sir, I found out that in different book answer for Absorption costing questions. There are 2 different formats for absorption costing statement: The differences are lied on the location of variable non-production costs and adjustment for over/(under) absorbed FPOH. Are these 2 formats also accepted by ACCA? Format 1: AC Profit Stmt Sales Less: Full cost Opening Inventory Production cost of new output Less: Closing Inventory LESS:VARIABLE NON-PRODUCTION COSTS Gross Profit Less: Fixed non-production costs ADJUSTMENT FOR: OVER/(UNDER) ABSORBED OF FIXED PRODUCTION OVERHEAD Profit/(Loss) Format 2: AC Profit Stmt Sales Less: Full cost Opening Inventory Production cost of new output Less: Closing Inventory ADJUSTMENT FOR: OVER/(UNDER) ABSORBED OF FIXED PRODUCTION OVERHEAD Gross Profit LESS:VARIABLE NON-PRODUCTION COSTS Less: Fixed non-production costs Profit/(Loss) Thanks