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Question 23 The Shiling 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 Shiling's production activity for the year follows: Sales 125 000 units Production 150 000 units Opening inventory 5 000 units What is the profit under absorption costing? $750 000 $1 250 000 $350 000 $500 000