When opening inventories were 8,500 litres and closing inventories 6,750 litres, a firm had a profit of 2 per litre, the profit using absorption costing would be （ ）边际成本计算法下，当期初库存为8，500升和期末库存为6，750升时，公司的利润为27，400美元。假设固定的间接费用吸收分配率是每公升2元，则采用吸收成本计算的利润为 （ ）

A. 23,500

C. 17,500