Q13 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. N$ Selling price per unit Variable costs per unit: Direct material Direct labour 40 Variable overheads 20 Fixed overheads per month 60 000 150 30 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: Select one: A. N$44 000 B. N$96 000 C. N$84 000 D. N$86 000