To calculate the manufacturer's profit, we need to consider both the revenue and the total costs.

Given:

• Fixed cost = USD 40,000
• Production cost per unit = USD 10
• Selling price per unit = USD 25
• Units produced and sold = 6,000

Step 1: Calculate the total revenue.

$\text{Revenue} = \text{Units sold} \times \text{Selling price per unit} = 6,000 \times 25 = 150,000$

Step 2: Calculate the total variable cost (production cost).

$\text{Total variable cost} = \text{Units produced} \times \text{Production cost per unit} = 6,000 \times 10 = 60,000$

Step 3: Calculate the total cost (fixed cost + variable cost).

$\text{Total cost} = \text{Fixed cost} + \text{Total variable cost} = 40,000 + 60,000 = 100,000$

Step 4: Calculate the profit.

$\text{Profit} = \text{Revenue} - \text{Total cost} = 150,000 - 100,000 = 50,000$

Thus, the manufacturer's profit is USD 50,000.

Would you like further details or have any questions?

Here are some related questions:

1. How would the profit change if the fixed cost increased by 10%?
2. What is the break-even point for this manufacturer in terms of units sold?
3. How would the profit change if the selling price was reduced by USD 5 per unit?
4. What is the profit if only 4,000 units are produced and sold?
5. How would the profit change if production costs increased by 20%?

Tip: To maximize profit, manufacturers often balance production costs, pricing strategies, and fixed costs management.