The Browning Company Manufactures a Single Product; the Standard Costs $\times$

Multiple Choice

The Browning Company manufactures a single product; the standard costs per unit being variable manufacturing $8, fixed manufacturing $6. Selling and administrative costs are $2 per unit sold. The selling price is $20 per unit. Actual and budgeted fixed overhead is $900 000 for the year. Information about Browning's production activity for the year is:
Assuming all information is provided above, the difference in profit between absorption and variable costing would be expected to be:

A) 25 000 $\times$ $8
B) 30 000 $\times$ $8
C) 25 000 $\times$ $6
D) 30 000 $\times$ $6