F2 Manufacturing profit.

Dear Sir, Would you please help with this question. A company sells a single product at a price of £14 per unit. Variable manufacturing costs of the product are £6.40 per unit. Fixed manufacturing overheads are absorbed into the cost of production at a unit rate (based on normal activity of 20000 units per period) are £92000 per period. Any over or under absorbed fixed manufacturing overhead balances are transferred to the income statement at the end of each period, in order to establish the manufacturing profit. Sales and production (in units) for two periods are as follows: Period 1 Sales 15000, production 18000, Period 2 Sales 22000, production 21000.. The manufacturing profit in Period 1 was reported as £35800. ? The manufacturing profit for period 2, using absorption costing was: My workings: Variable Cost per unit £6.40, plus (Budgeted OAR £92000 div by 20000 units) £4.60 Total £11.00 Sales (22000 units x £14) 308000 Manufacturing cost of sales (22000 units x £11) 242000 ------------------------------------------------------------------------ £66000 Opening stock(3000 x 11) 33000 Production (21000 x 11) 231000 Total 264000. Less Closing stock (2000 x 11) (22000) ------------------------------------------------------ £242000 Overhead (21000 units x 4.60) 96000 Budgeted o/h 92000 Under-absorbed overhead £ 4600 Manufacturing profit £66000-4600=£61400 But the answer is different. What exactly I did not calculate in the right way Thank you very much for your help.