Financial Performance - Kaplan workbook question 22 section 1

Hi,

I am currently taking my final exam which is financial performance. I have come across a question where you must work out the change in inventory x fixed production overhead.

the numbers are as follows:

Sales price £100 per unit
Variable production cost £40 per unit
Fixed production overhead £400,000
Fixed selling and admin costs £150,000

Production was 12,500 units but sales were only 10,000.

If anyone could help with this it would be massively appreciated.

Thanks
Tom
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