The following budgeted information relates to a manufacturing company: . Production 42,000 units Fixed production costs $189,000 Sales 36,000 units Fixed selling costs $36,000 The normal level of activity is 42,000 units per period. Using absorption costing the profit for next period is $108,000. Calculate the profit for next period using marginal costing. O a. $75,000 O b. $141,000 O c. $135,000 O d. $81,000 Mm