As2- fixed oh allocation

Normal Capacity : 1000 units

Actual Production : 3000 units

Fixed Producton OH : Rs. 1,00,000

How much of the Fixed Production OH is to be allocated during inventory valuation and why?

According to me it is Rs. 33.33 (Rs 1,00,000/ 3000 units)

Ans:-According to AS-2 fixed allocation should be calculated based on Normal capacity.But,if the actual production exceeds the normal capacity in such case it should be calulated on actual production (i.e.100000/3000) 

 So Your answer is also correct.

@ Prasahanth can u plz quote the relevant paragraph in the AS for the same?