A company operates using absorption costing and produces and sells only one product. In the previous month, budgeted overheads came to $\$60\,000$. Planned output was $15\,000$ units, while planned sales were $14\,000$ units. The company now chooses to use marginal costing principles for the previous month. What impact will this have on profits?
- A$\$3500$ decrease
- B$\$3500$ increase
- C$\$4000$ decrease
- D$\$4000$ increase