9. How will you value the inventories in the following case? Per kilogram of Finished goods consisted of Material cost Rs.100 per kg, Direct Labout Cost Rs.20 per kg and Direct variable production overhead Rs.10 per kg. Fixed Production charges for the year on normal capacity of 1,00,000 kg is Rs.10 lakhs. 2,000 kg of Finished Goods are on stock at the year end.
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