The following information is available for the month ended 30 November 2019:

Opening inventory 10 000 units

Closing inventory 8 000 units

Net profit (using absorption costing) N$280 000

Fixed cost per unit in opening inventory N$7.50

Fixed cost per unit in closing inventory N$9.00

If direct costing is used, the net profit for the month ended 30 April 2013 will:

Select one:

a. None of all

b. Increase by N$75 000

c. Decrease by N$72 000

d. Decrease by N$3 000

e. Increase by N$3 000