The budgeted figures for June are: production of $5000$ units; sales of $4000$ units; sales revenue of $\$180\,000$; direct materials and labour costing $\$130\,000$; variable overheads of $\$15\,000$; and fixed overheads of $\$25\,000$. Opening inventory is nil. Using marginal costing, Calculate the budgeted profit for June.
- A$\$10\,000$
- B$\$36\,000$
- C$\$39\,000$
- D$\$44\,000$