8. Company X has the following cost information at a normal capacity of 12,000 units in the year 2019. DM=$6 per unit, DL=$3/unit, variable OH=$2/unit, total fixed OH=$60.000, total fixed marketing and administrative cost=$30.000. Variable marketing and administrative cost=$3/unit. Sales price is $25 per unit, production of the year is 12.000 units, sales 10.000 units. Required: what is absorption costing gross income? a) 90.000 b) . 30.000 C) 38.000 108.000 0162 e) 48.000