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| Filtrowa produces a single product and currently uses absorption costing for its internal management accounting reports. The fixed production overhead absorption rate is $20 per unit. Opening inventories for the year were 100 units, and closing inventories were 50 units. The company's management accoun tant is considering valuing inventory using marginal costing rather than absorption costing. If marginal costing were used, the management accounting profit for the year, compared with the profit calculated by the absorption costing method, would be: A $1,000 lower B $1,000 higher C $2,000 lower D $2,000 higher |