Direct Material

$3\mathrm{.}00$

Direct Labour

$7\mathrm{.}00$

Production Overheads

$3\mathrm{.}00$

$13\mathrm{.}00$

Selling price is $$17$ per unit

Administrative overheads are $$15,000$ per period and the budgeted production overheads are $$51,000$ per period of which $$34,000((2)/(3))$ are fixed.

What is the Absorption Costing Profit$/$Loss$?$

Question $16$Select one:

A$.$

$$84,000$

B$.$

$$120,000$

C$.$

$$41,000$

D$.$

$$51,000$