单项选择题

A company uses a standard absorption costing system. The following figures are available for the last accounting period in which actual profit was 6,000 adverse. Sales price variance=7,000 adverse. Fixed cost expenditure variance= 2,000 adverse. What was the standard profit for actual sales in the last accounting period?

A.$101,000
B.$107,000
C.$109,000
D.$115,000
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