Absorption & Marginal Costing

Hi Mr. Maffot

I’m finding it difficult to arrive at the answer for this question. I understand the fact that production is higher than sales for Month 1, so therefore absorption costing will be higher and vise versa for Month 2.
The correct answer is C. I don’t understand how they got those figures. Please explain this to me.

A company manufactures and sells a single product. In two consecutive months the following levels of production and

sales (in units) occurred:
Month 1 Month 2
Sales 3,800 4,400
Production 3,900 4,200

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

Which of the following combination of profits and losses for the 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 4,400 (400) 3,200
B (400) 4,400 200 3,200
C 200 3,200 (400) 4,400
D (400) 3,200 200 4,400