Brown India Limited manufactures office tables. Normal capacity of the factory is 60,000 tables per annum. Following

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Brown India Limited manufactures office tables. Normal capacity of the factory is 60,000 tables per annum. Following are the cost and inventory details for the year 2005–06.

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Required:
Carry out the allocation of fixed production overheads and valuation of the inventory if the actual production during the year were:

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