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 company.
| Opening inventory | 36,500 units |
| Closing inventory | 28,000 units |
| Fixed production overhead absorption rate | $5 per unit |
| Absorption costing profit | $89,000 |
What was the profit under marginal costing?
A. $46,500
B. $89,000
C. $42,500
D. $131,500
【单选题】A manufacturing company operates a standard absorption costing system. Last year its profit was $35,000. If marginal costing principles has been used, a loss of $5,000 would have occurred.The company's fixed production cost is $4 per unit. Sales last month were 16,000 units. What was last year's production (in units)?
A. 6,000
B. 14,750
C. 17,250
D. 26,000
