Help me! Accounting P.2 NoV 2012 query

[Enigma1O1]

Hi..please can anyone help me with question 3 part D of november 2012? How did we get (163900) as FOH under absorbed? I've done till total profit however 163900 is not coming ..
http://papers.xtremepapers.com/CIE/...AS Level/Accounting (9706)/9706_w12_qp_22.pdf

 

[Enigma1O1]

http://papers.xtremepapers.com/CIE/...AS Level/Accounting (9706)/9706_w12_qp_22.pdf

 

[Enigma1O1]

http://papers.xtremepapers.com/CIE/...AS Level/Accounting (9706)/9706_w12_ms_22.pdf
Please help