20\.

Doll Furniture gives you the following information for the year ending December 2020.
Production	20,000 units
Sales	18,000 units
There is no opening stock of goods
Direct material per unit	OMR 2
Variable factory overheads	OMR 80,000
Fixed factory overheads	OMR 40,000
Variable selling overheads per unit	OMR 0.400
Fixed selling overheads	OMR 9,000
Selling price per unit	OMR 12

Find the value of closing stock under absorption costing method:

a\ OMR 13,000

b\ OMR 16,000

c\ OMR 14,000

d\ OMR 15,000

21\ Following data is provided by the HR department:

Employee at the start of the month 2,000

Employee at the end of the month 2,400

During the month, the company terminated 100 staff and replaced them with 30 new staff. Due to bad working conditions 30 staff left the job. The company made new recruitment of 45 staff.

Calculate the labor turnover rate by applying Replacement Method:

a\ 1.4 %

b\ 2.7 %

c\ 4.5 %

d\ 5.6 %

choose the correct answer . Give me the question number and answer code. I hope that you will help me and solve all the questions. Thank.