The following costs relate to Muffin Bag Company for a relevant range of up to $18,000$ units annually:

Variable Costs:Direct materials$$1\mathrm{.}25$Direct labor$0\mathrm{.}75$Manufacturing Overhead$1\mathrm{.}00$Selling and administrative$1\mathrm{.}00$Fixed Costs:Manufacturing overhead$$36,000$Selling and Administrative$$18,000$

Muffin Bag sells each unit for $$10\mathrm{.}00.$

Which of the following equations best describes the equation to determine total profit for a sales volume of $14,400$ units, where X equals the number of units sold?

Select one:

a$.$

Profit $=$ $$10\mathrm{.}00$X

b$.$

Profit $=$ $$54,000+$ $$4\mathrm{.}00$X

c$.$

Profit $=$ $$10\mathrm{.}00$X $($$$54,000+$ $$4\mathrm{.}00$X$)$

d$.$

Profit $=$ $$10\mathrm{.}00$X $($$$18,000-$ $$4\mathrm{.}00$X$)$