The following data are available regarding an organization who makes a single product.

$\backslash$table$[[,$Period $3],[$Production $($units$),20,000],[$Sales$,22,500],[$Opening Stock,$2,500],[$Closing Stock,$],[,],[,],[$The following cost structure applies $($based on a budgeted level of $17,000,$units per period$).],[,$Cost per unit$],[$Direct Material,$