Wimpole Ltd PCR more help!

noodles Registered Posts: 308 Dedicated contributor 🦉
I have just had my results back for a test unit 9 Osborne book section 2
In the question there is closing stock on the actual £164,750
Budget was made using absorbing costing but wants it in marginal

Sales units 36000 35000
T/o £1440000 £1365000
Direct cost
Material £432000 £500000
Labour £216000 £232000
LHP £92000 £96000
Depcn £100000 £70000
Other £400000 £420000
Cost prod £1240000 £1318000
c stock £164750
Cos £1240000 £1153250
Op prof £200000 £211750

material and labour are variable, LHP semi with fixed £12 for actual £20 budget
during year actual prod 40000, 5000 unsold

My problem is that I can do the revised budget and flexi budget etc but why does the c stock not appear as closing stock in the answer. I included 5000 units within my contribution but the answer sheet does not mention closing stock. I guess it is because it is all within the units calculated within each section but I can not seem to understand this when an earlier example of absorbing and marginal operating profits show closing stock within it.
any explanations would be appreciated.
Nicky xx
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