Sham	Wham
Production (units)	7,500	5,400
Sales (units)	7,000	3,600
Opening stock (units)	480	300
Budgeted capacity (units)	8000	5000
Financial Data:
	$	$
Unit selling price	115	110
Unit cost:
Direct materials	25	10
Direct labour	35	10
Variable production overheads	15	5
	75	25
Fixed production overheads	30	20

Fixed administration overheads were $340,000 and Fixed selling overheads were $40,000.

As the Accountant you have been asked to do the following:

a. Determine the amount of stock in store at the end of period 3. (4 marks)

b. Calculate the full cost per unit of production.