The following data relate to Nizwa Manufacturing LLC for the year ended 30 April 2020: Cost of Production: Administrative Expenses (Fixed) RO 14,000 Units Produced 50,000 Direct Expenses RO 10,000 Manufacturing Overhead - Variable RO 80,000 Direct Materials RO 30,000 Manufacturing Overhead - Fixed RO 30,000 Sales Commission (Variable) RO 18,000 Direct Labor RO 54,000 Sales Salaries (Fixed) RO 2,000 Units Sold (@ RO 12) 45,000 Beginning Inventory: Nil Assume Direct Material and Direct Labor are direct costs. Select from the following what is the amount of profit earned by using Income Statement under Absorption Costing