单项选择题

根据维护国家安全工作的需要，国家依法保护有关机关专门从事国家安全工作人员的（）和合法权益，加大人身保护和安置保障力度。

A、安全
B、利益
C、财产
D、身份

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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