每日一题，帮你每日加一分，日积月累，ACCA想不过都难！！ACCA考试网，每日一题来啦！今天给大家带来的是ACCA F2《管理会计》，下面请看题：
Last month a manufacturing company’s profit was$2,000,calculated using absorption costing principles.If marginal costing principles had been used,a loss of$3,000 would have occurred.The company’s fixed production cost is$2 per unit.Sales last month were 10,000 units.
Last month a manufacturing company’s profit was$2,000,calculated using absorption costing principles.If marginal costing principles had been used,a loss of$3,000 would have occurred.The company’s fixed production cost is$2 per unit.Sales last month were 10,000 units.
What was last month’s production(in units)?
A.7,500
B.9,500
C.10,500
D.12,500
Answer：D
