Lever Products reported $28000 in net profit for the year using variable costing. The company had no units in beginning inventory, planned and actual production was 30000 units, and sales were 25000 units during the year. Variable manufacturing costs were $15 per unit and total budgeted fixed manufacturing overhead was $150000. There was no underapplied or overapplied overhead reported during the year. Determine the net profit under absorption costing. Select one: a. $30000 b. $58000 C. $53000 d. $28000