PILOT MA2 Q22 - actual production volume

The two profit figures differ because of the overhead content in inventory. If TAC>MC profits, then more overheads are carried forward in inventory instead of being written off (as in MC) so inventory has increased. Here, MC<TAC, so inventory has fallen. It has fallen by (248600 - 225200)/10 = 2,340 units. Actual sales are 51890, but 2340 of these have come from falling inventory. Therefore, actual prodection is 51890 - 2340 = 49550.