Poonamed Yaqoob Albufushi JAT Maha Furniture gives you the following information for the year ending December 2020. Marked out of 100 Production 15,000 units Flag question Sales 12,000 units There is no opening stock of goods Direct material per unit OMR 1 OMR 90,000 Variable factory overheads Fixed factory overheads OMR 30,000 Variable selling overheads per unit OMR 0.300 Fixed selling overheads OMR 12.000 Selling price per unit OMR 15 Find the value of closing stock under absorption costing method: OMR 27,000 e OMR 27,000 OMR 21,000 OMR 23,000 OMR 19,000 6