Output level in units and corresponding production overhead costs for Opti Ltd for three months are as follows: Output (Units) 160,000 110,000 240,000 Production overhead costs January February March...

Extracted text: Output level in units and corresponding production overhead costs for Opti Ltd for three months are as follows: Output (Units) 160,000 110,000 240,000 Production overhead costs January February March €556,000 €416,000 €780,000 Production overheads include both a fixed and variable element. Calculate the total fixed production overhead costs for an output of 142,000 units.