[duongdinhquang]

direct material : 2500/500 * 1000 = 5000
direct labour : 5000/500 * 1000 = 10000
production overhead = 1000*50% + (1000*50% / 500 * 1000 ) = 1500
selling cost = 1250*20% + (1250*80%/500 * 1000) = 2250
cost per unit = 17500 / 500 = 35
so SALE REVENUE for 1000 unit = 35 * 1000 = 35000
LESS all cost : 35000 – 5000 – 10000 – 1500 – 2250 = 16250
i think the answer is B 😀

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