中公财经

The correct answer is： 1,212

Standard cost per unit = 10.5 litres x $2.50 per litre

=$26.25 per unit

Standard cost of actual production = standard cost + variance

=$(12,000 litres x $2.50) + 1,815

=$(30,000 + 1,815)

=$31,815

... Actual production = standard cost of actual production/standard cost per unit

=31,815/$26.25

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