Vision Enterprises manufactures digital video equipment. For each unit,

$3,400

of direct material is used and there is

$2,600

of direct manufacturing labor at $16

per hour. Manufacturing overhead is applied at

$20

per direct manufacturing labor hour. Calculate the profit earned on

46

units if each unit sells for

$9,500.

A. 3,250 B. 65,320, C. 35,880, D. 11,500