A company that manufactures a single product supplied the following budgeted details: Budgeted production and factory overheads costs were 4 000 units and N$80 000, respectively. NS 150 Selling price per unit Nariable costs per unit: Direct material 20 40 Direct Jabour 20 Nariable overheads 60 000 Fixed overheads per month During the past month, 3 000 units were manufactured while only 600 units were on hand, The profit for the month according to the absorption costing method was