成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】In a period where opening inventories were 26,000 units and closing inventories were 30,000 units, a company had a profit of $95,000 using marginal costing. If the fixed overhead absorption rate was $6 per unit, the profit using absorption costing would be which of the following?
A. $71,000
B. $95,000
C. $119,000
D. Impossible to calculate without more information
【单选题】Cost and selling prices details for product A are as follows.
| Direct materials | $10.20 per unit |
| Direct labour | $12.00 per unit |
| Variable overhead | $5.80 per unit |
| Fixed overhead absorption rate | $8.00 per unit |
| Profit | $14.00 per unit |
| Selling price | $50.00 per unit |
Budgeted production for the month was 6,200 units although the company managed to produce 7,000 units, selling 6,500 of them and incurring fixed overhead costs of $64,000. What is the absorption costing profit for the month?
A. $75,000
B. $79,000
C. $83,000
D. $87,000
