Uche Ltd produces a single product and the following are the accounting data; Opening stock 20.000 units Production 30,000 units Closing stock 4,000 units The variable production cost per unit is 8 and the fixed production cost is 120,000. The sales revenue is 720,000. Net profit is 88,000 based on full absorption costing. What is the profit based on marginal costing?

a. 124,000 more than absorption costing profit.

b. 134,000 more than absorption costing profit.

c. 144,000 more than absorption costing profit

d. 154,000 more than absorption costing profit.