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】The following information is available for the product.
| Selling price | $25 per unit |
| Variable cost | $8 per unit |
| Fixed cost | $7 per unit |
Fixed costs have been absorbed over the normal level of activity of 100,000 units. How much profit is made under marginal costing if the company sells 140,000 units?
选项：A. $720,000
B. $1,000,000
C. $1,400,000
D. $1,680,000
【单选题】The following information is about for the company.
| Opening inventory | 120 units |
| Closing inventory | 240 units |
| Fixed production overhead absorption rate | $8 per unit |
| Marginal costing profit | $255,000 |
What was the profit under absorption costing?
A. $253,080
B. $254,040
C. $255,960
D. $256,920
