The selling price of Jay hair treatment lotion is £18 per unit, the variable manufacturing cost is £4.50 per unit, and sales commission is £2.50. The fixed manufacturing costs have been calculated at £249,000.
How much profit is made under marginal costing if the company sells 33,780 units?
a. £207,030 

b. £274,590
c. £122,580 

d. None of the above