ocr: Cost ofSales AC= 770,000 In scenario three production (30,000 units) falls short of sales (35,000 units) by 5,000 units.This means that the company must use some ppening stock to satisty its customer demand. Theretore: opening costs of closing Cost of Sales stock production stock (5,000 units 30,000 units (E0) £22) £22) ETIOK + E660K - EOK == £770K
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