Reader Plc. produces books. The expectations of the company relate to producing 500 books and having a fixed production overheads equal to 42, 000. The actual production level was 1,000 books and the actual fixed production overheads equal 84, 000. Daisy Ltd. sells 500 books for 40 per book. The variable production cost per unit is 5. Considering this information, which of the following statements is true? O a. The income statement shows a negative profit of 66, 500 when using the marginal costing technique. O b. The overheads absorption rate equals 42 per unit. O c. When using the absorption cost technique, there is an over-absorption of overheads. O d. None of the answers is true.