Question What is the operating profit using absorption cost? Answerss Data Type Cost Material (var.) Labor (var.) 3.00 0.75 Manufacturing overhead (var.) 0.25 Non-manufacturing (var.) 0.5 Manufacturing (fixed) 6,000 Non-manufacturing (fixed) 1,500 Production (in units) 3,000 Sales (in units) (sold at 10 each) 2,000 Starting inventory (in units) 0 A. 3,500 B. 5,500 C. 6,000 D. 11,000 Answer: B Variable costs are per unit Fixed costs are for the whole production