QWE Ltd manufactures a single product with a variable production cost of £20. Fixed production overheads are £110,000 and fixed selling and distribution costs are £45,000. The product is sold for £35 and QWE also incurs a variable selling and distribution cost of £2/unit. Budgeted production was 50,000 units and actual production and sales were 48,000 units. The reported actual profit using marginal costing will be:单项选择题

A

£469,000

B

£495,000

C

£565,000

D

£595,000

E

£610,000

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