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

$\backslash$table$[[,$Period $1],[$Production $($units$),15,000],[$Sales$,14,000],[$Opening Stock,$],[$Closing Stock,$1,000]]$

The following cost structure applies $($based on a budgeted level of $17,000$ units per period$).$

$\backslash$table$[[,$Cost per unit$],[,$$