18. The Browning Company manufactures a single product; the standard costs per unit being variable manufacturing $8, fixed manufacturing $6. Selling and administrative costs are $2 per unit sold. The selling price is $20 per unit. Actual and budgeted fixed overhead is $900 000 for the year. Information about Browning's production activity for the year is:

Sales 125,000 units

Units produced 150,000 units

Units sold 5,000 units

Assuming all information is provided above, the difference in profit between absorption and variable costing would be expected to be:

A. 25 000 $8

B. 30 000 $8

C. 25 000 $6

D. 30 000 $6