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 Company produces a single product. Opening inventory at the last month consisted of 1,300 units and closing inventory consisted of 1,000 units. The budgeted output for last month is 9,000 units and the budgeted fixed production overheads are $810,000. If absorption costing principles were applied, the profit for the period compared to the marginal costing profit would be which of the following?
A. 27,000 lower
B. 90,000 lower
C. 27,000 higher
D. 90,000 higher
【单选题】A company has the following information：
| Variable production cost | $33 per unit |
| Fixed production cost | $25 per unit |
| Sales price | $90 per unit |
| Production | 5,000 units |
| Sales | 4,000 units |
Actual sales price, variable production cost per unit and total fixed production costs were all as budgeted. Fixed production costs were over-absorbed by $8,000. There was no opening inventory for the period.What would be the reduction in profit for the period if the company has used marginal costing rather than absorption costing?
A. $8,000
B. $17,000
C. $25,000
D. $33,000
