Profit difference reflects fixed overhead absorption rate times inventory change Steps:

• Compute profit difference: absorption profit (300,126) - marginal profit (271,350) = 28,776.
• Compute inventory change: opening units (60,000) - closing units (7,500) = 52,500 units decrease.
• Apply formula: absorption - marginal profit = rate × (opening - closing units) for cases where absorption profit exceeds marginal despite decrease.
• Rate = 28,776 / 52,500 = 0.548 (does not match choices).

Why B is correct:

• Not applicable; calculation yields 0.548, not 4.36.

Why the others are wrong:

• A: 4.02 does not match calculated rate of 0.548.
• C: 4.45 does not match calculated rate of 0.548.
• D: 4.93 does not match calculated rate of 0.548.

Not enough information. Final answer: Not enough information.