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

Cost per unit

Direct Material

Direct Labour

Production Overheads

$

$3\mathrm{.}00$

$7\mathrm{.}00$

$3\mathrm{.}00$

$13\mathrm{.}00$

Selling price is $$17$ 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 Absorption Costing Profit$/$Loss$?$

Select one:

$.$

$$120,000$

B$.$ $$75,000$

C$.$ $$41,000$

$$ D$.$ $$51,000$