The following data are available regarding an organization who makes a single product.

Period $3$

Production $($units$)$

$20,000$

Sales

$22,500$

Opening Stock

$2,500$

Closing Stock

$\_$

The following cost structure applies $($based on a budgeted level of $17,000$ units per period$).$

Cost per unit

$

Direct Material

$2\mathrm{.}00$

Direct Labour

$6\mathrm{.}00$

Production Overheads

$3\mathrm{.}00$

$11\mathrm{.}00$

Selling price is $$16$ per unit

Administrative overheads are $$15,000$ per period and the budgeted production overheads are $$51,000$ per period of which $$34,000((2)/(3))$ are fixed.

What is the Marginal Costing Profit$/$Loss$?$

Question $15$Select one:

A$.$

$$83,000$

B$.$

$$108,500$

C$.$

$$131,000$

D$.$

$$63,000$