As2

1. Closing Stock shall ignore admin cost for 6000 uts as the stock is still lying with us.

2. Production was closed for 2 months, hence no cost to be loaded on the closing stock. Thus, Production OH for 10 months will be (350000 / 12 months * 10 months). Now distribute this to 6000 uts which results into Rs. 35,000

3. Material & Lab should be allocated as (10,00,000 / 50000 uts capacity * 6000 uts of stock). This will give you Rs. 120,000

Hence, total value of stock = Rs. 155,000