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】Under absorption costing, the total cost of a product will include：
A. All direct and indirect costs excluding a share of fixed overhead
B. All direct and indirect costs
C. Direct costs only
D. Variable costs only
【单选题】The following information is about for the company.
| Opening inventory | 950 units |
| Closing inventory | 1,150 units |
| Fixed production overhead absorption rate | $7.5 per unit |
| Marginal costing profit | $117,000 |
What was the profit under absorption costing?
A. $118,500
B. $115,500
C. $114,000
D. $112,500
