单项选择题
A company's master budget projected the following information.
一家公司的总预算预测了以下信息。
Sales (25,000 units) $250,000
Manufacturing costs (1/3 fixed) 120,000
Other operating costs (all fixed) 100,000
If the company actually sold 27,500 units, the operating income when using a flexible budget would be:如果公司实际销售 27,500 单位,则使用弹性预算时的营业利润为:( )
A.$33,000.
B.$43,000.
C.$47,000.
D.$51,000.