單項選擇題

Cost and selling price details for product Z are as follows. $ per unit Direct materials 6.00 Direct labour 7.50 Variable overhead 2.50 Fixed overhead absorption rate 5.00 21.00 Profit 9.00 Selling price 30.00 Budgeted production for the month was 5,000 units although the company managed to produce 5,800 units,selling 5,200 of them and incurring fixed overhead costs of $27,400. What is the absorption costing profit for the month?
A、$45,200
B、$45,400
C、$46,800
D、$48,400

A.00
B.50
C.50
D.00
E.00
F.00
G.00
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