ocr: Manufacturing, Cost of Sales VC= 510,000 In scenario one everything that: is produced (30,000 units) is also sold. Theretore Cost ofSales L opening stock (ED) plus costs of production (30,000 units N E17) less closing stock (E0).These variable manufacturing costs are shown separately from the non-manutacturing variable costs in order that closing stock valuations can be more easily derived.
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