Use the Following Information for Questions
in September, Smith

Use the following information for questions
In September, Smith Company had the following financial statement amounts related to producing 500 units:
$\begin{array}{ll}\text { Direct materials } & \$ 27,000 \\\text { Depreciation expense } &11,000\\\text { Sales revenue } & 95,000 \\\text { Direct labour } & 23,000 \\\text { Rent expense } & 25,000\end{array}$
-How much is the net profit, (loss) , for September?

A) $45,000
B) $9,000
C) $68,000
D) $20,000