5. A company which makes only one type of product incurs fixed production overheads of Rs 180,000 during an accounting year. Actual production during the year was 30,000 units. Normal production is 24,000 units per annum. The amount of fixed production overheads that should be allocated to each unit of production is: a Rs 6 b. Rs 30 c. Rs 7.30 d. Rs nil