MC and AB costing

@hammad1122 said:
The budget of co’s first month is
Variable production cost 45
Fix production cost. (30)
Production cost of 750boats 75
Closing inventory 250 boats (25)
Production cost 500 sold. 50
Variable selling cost. 5
Fixed selling cost. 25
Total =80
Profit. 10
Sales revenue. =90
If budgeted has been production using absorption costing system
If marginal closing system were used the budget profit would be
A 22500 lower
B 10000 lower
C 10000 higher
D 22500 higher