The Browning Company Manufactures a Single Product;the Standard Costs Per

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 follows:
Assuming all information is provided above,the difference in profit between absorption and variable costing would be expected to be:

A) 25 000 × $8
B) 30 000 × $8
C) 25 000 × $6
D) 30 000 × $6