24.A company manufactures and sells a single product. Next year the budgeted total fixed production costs are $480,000, budgeted sales are 24,000 units and budgeted production is 25,000 units. The budgeted profit for next year using absorption costing principles is $57,500.What is the budgeted profit for next year using marginal costing principles?
A.$76,700
B.$77,500
C.$38,300
D.$37,500
答案：$38,300
Budgeted fixed production cost per unit = $19.2 (480,000 125,000)
Marginal costing profit = $38,300 (57 ,500 - (25,000 - 24,000)x 19.2)
