【答案】C。
解析：
知识点：Reconciling profit (Chapter 9 Absorption and marginal costing)
【答案】C。
解析：
| $ | $ | |
| Sales (6,500 at $50) | 325,000 | |
| Materials (6,500 at $10.20) | 66,300 | |
| Labour (6,500 at $12.00) | 78,000 | |
| Variable overhead (6,500 at $5.80) | 37,700 | |
| Fixed overhead ($8×6,500) | 52,000 | |
| Under-absorbed overhead (W) | 8,000 | |
| Absorbed costing profit | 83,000 |
Working:
| Overhead absorbed (7,000×$8) | $56,000 |
| Overhead incurred | $64,000 |
| Under-absorbed overhead | $8,000 |
知识点：Marginal costing and absorption costing and the calculation of profit (Chapter 9 Absorption and marginal costing)
