Concept:The excess of the market value of finished goods over their production cost is termed manufacturing profit.
Explanation:The factory incurs production costs to create goods.
When these goods are transferred to the trading account at their market value, a comparison is made.
The amount by which the market value exceeds the cost of production is the extra gain from manufacturing.
This gain is separate from selling activities.
Hence, it is not gross profit, net profit, or goodwill.
It is specifically called profit on manufacturing.
Answer:A. profit on manufacturing