Darblay Harriett Limited produces a single product – a wooden cabinet. The company’s budget for November 2013 is as follows: Darblay Harriett Limited does not absorb production overheads using an...

Darblay Harriett Limited produces a single product – a wooden cabinet. The company’s budget for November 2013 is as follows:

Darblay Harriett Limited does not absorb production overheads using an overhead absorption rate. It may be assumed that all of its overheads are fixed in nature. If the company flexes its budget for 2600 units, what will be the revised net profit figure?

a) £14 700

b) £8 700

c) £11 700

d) £17 700.