Question $19$

$1$ pts

Ajadin's fixed production costs are $270000$ per annum. The master budget$-$volume is $37500$ machine hours, the normal volume is $45000$ machine hours, and the practical capacity is $50000$ machine hours. This year, $37500$ units were produced and $30000$ units were sold. One standard machine hour is allowed per unit produced. There was no opening inventory.

If the company calculates the unit cost based on the normal volume, the fixed production costs allocated to the closing stock would be:

$54000$

$40500$

$7500$

$45000$