Finch and Villefranche Limited Budgets Sales of 136 000 Units

Finch and Villefranche Limited budgets sales of 136 000 units for its 20X2 financial year.The budget selling price per unit is £9.75.Prime cost is budgeted at £3.45 per unit.Production overhead is to be recovered at £4.81 per machine hour.Each unit produced is budgeted to use 0.75 machine hours.The selling and administration overhead is estimated at £143 000. What is the company's budget profit for the 20X2 financial year?

A) £59 640
B) £223 180
C) £366 180
D) £692 380