15. A company has the following budgeted costs and revenues: Sales price: $50 per unit Variable production cost: $18 per unit Fixed production cost: $10 per unit In the most recent period, 2,000 units were produced and 1,000 units were sold. Actual sales price, variable production cost per unit and total fixed production costs were all as budgeted. Fixed production costs were over-absorbed by $4,000. There was no opening inventory for the period. What would be the reduction in profit for the period if the company had used marginal costing (also known as variable or direct costing) rather than absorption costing (also known as full costing). A) $4,000 B) $6,000 C) $10,000 D) $14,000