QR Limited uses a standard absorption costing system. The following details have been extracted from its budget

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QR Limited uses a standard absorption costing system. The following details have been extracted from its budget for April:image text in transcribed

In April the fixed production overhead cost was under-absorbed by £8000 and the fixed production overhead expenditure variance was £2000 adverse.
The actual number of units produced was:Appendiximage text in transcribed

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