Bush Wood Farm produce a certain type of natural herb immune booster which is sold at N$30 per unit:

	N$ per unit
Direct materials	6.00
Direct labour	7.50
Variable overheads	2.50
Fixed overhead absorption rate	5.00
	21.00

Budgeted production for the month was 5 000 units although the company managed to produce 5 800 units, selling 5 200 of them and incurring fixed overhead costs of N$27 400.

What is the absorption costing profit or loss for the month?

Select one:

a. None of all

b. N$45 400

c. N$48 400

d. N$45 200

e. N$46 800