Budgeting

Hi John. I was solving a question in the Kaplan F2 study text: The opening balance sheet for the year was given which looked something like this: Inventory: 66000$ (100 units) Receivables: 260,000$ etc. We were then told to complete the budgeted p&l for the year. I got stuck in the cost of sales portion: The cost per unit of output has been calculated to be 152$ per unit (production cost/unit) The problem is that, looking at the answer the opening inventory taken was not the one brought forward, but instead they took (100 x 152) Is this correct. Its on page 365