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.
【單項(xiàng)選擇題】
What is the marginal costing profit for the month?
$45,400
$46,800
$53,800
$72,800