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】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 marginal costing profit for the month?
A. $75,000
B. $79,000
C. $83,000
D. $87,000
【单选题】The following information is about for period 9.
| Opening inventory | 9,000 units |
| Closing inventory | 15,000 units |
| Absorption costing profit | $201,000 |
| Marginal costing profit | $180,000 |
If the budgeted total fixed costs for the company was $87,500, what was the budgeted level of activity in units?
A. 145,833
B. 21,000
C. 25,000
D. 306,250
