A company has put together a standard cost card for its single production as shown below. Budgeted monthly production is 2,500 units $ Selling price 150 Direct Labour (5 hours $ @$10/hour) 50 Direct Materials (6 liters $ @$5/liter) 30 Variable Overheads (5 hours LA @$6/hour) 30 $ Fixed Overheads 25 $ Profit 15 Actual production in December 2,300 units Actual costs in December were as budgeted except for materials which were 20% more expensive and variable overheads which were 30% cheaper. Using Marginal Costing method what is the actual profit for December