As2

if normal capacity of one manufacturing unit is 50000 units per year, production overhead -: 350000 for year, administrative cost -:500000, direct material n labour during the year -: 1000000,manufacturing unit remained closed during 2 months due to non receipt of order then if it was abnormal due to which unit remains idle,calculate the value of closing stock of 6000 units????????????????? answer is 155000 but how?????????????