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20. The following cost details relate to one unit of product Alphatron. per unit Variable materials 23.52 Variable labour 20.88 Production overheads Variable 3.24 Fixed

20. The following cost details relate to one unit of product Alphatron.

per unit Variable materials 23.52 Variable labour 20.88 Production overheads Variable 3.24 Fixed 22.46 Selling and distribution overheads Variable 17.98 Fixed 8.16 Total cost 96.24

In a marginal costing system, the value of a closing inventory of 3,400 units of Alphatron will be: a) 327,216 b ) 238,339 C) 223,107 d) 161,976

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