ocr: Manufacturing Cost of Sales VC=4 425,000 In scenario two production (30,000 units) exceeds sales (25,000 units) - by 5,000 units. Theretore: Cost opening costs of closing of - stock production stock Sales (E0) (30,000 units N £17) (5,000 units - - £17) E425K These variable manufacturing costs are shown separately from the non-manufacturing variable costs in order that closing stock valuations can be more easily derived.
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