THIS QUESTION CONSISTS OF TWO SEPARATE QUESTIONS, BOTH OF WHICH MUST BE ANSWEREDPart AMapholoba Pty Ltd ’s activity for the last six months is as follows:MonthMachine hoursElectrical costsJanuary2 000R15 600February2 600R22 500March2 400R17 500April1 900R15 200May1 800R14 500June2 200?Required:Using the high-low method calculate the following and choose the correct answer from the options provided:Variable cost per unit Blank 1Fixed cost Blank 2The estimated electrical cost of 2 200 machine hours Blank 3 .Part BConsider the information provided in the following two (2) independent cases A and B. Assuming that overhead costs are absorbed to production work at the rate of R7,20 per direct labour hour, calculate the missing values and choose the correct answer from the options provided.CaseDirect labour hoursAbsorbed overheadsActual overheadsOver /under-absorbed overheadsA10 000Blank 4R75 600Blank 5B12 000Blank 6Blank 7R1 800 over absorbed

The following data is available relating to cost and activity:Using the High/Low method, calculate the variable cost per unit.Question 11Answera.1.82b.1.88c.2.50d.2.00

The following data pertain to activity and utilities costs for two recent years:   Year 2 Year 1Activity Level in Units 12,000 8,000Utilities Cost $15,000 $12,000Using the high-low method, what is the variable cost per unit for utilities?Multiple Choice$1.25 per unit.$1.50 per unit.$1.33 per unit.$0.75 per unit.

Nobesuthu Pty Ltd has a total of 2 000 rooms in its national wide chain of Guest houses. On average, 70% of the rooms are occupied each day. The company’s operating costs are R21 per occupied room per day at this occupancy level, assuming a 30-day month. This R21 figure contains both fixed and variable costs elements.  During May, the occupancy rate dropped to only 45%.  The total of R792 000 in operating cost was incurred during May.Required:Using the high-low method calculate the following and choose the correct answer from the options provided:The variable cost per occupied room per day Blank 1 .The total estimated fixed cost per month Blank 2 .Assume that the occupancy rate increases to 60% during May. What total operating costs would you expect the company to incur during May Blank 3 .PART BNomarally Pty Ltd manufactures and sells a single product.  A partially completed schedule of the company’s total and per unt costs over a relevant range of 60 000 to 80 000 units and sold each is given below:Units produced and sold60 00080 000Total costs  Variable costs150 000Blank 4Fixed costs360 000Blank 5Total costs510 000Blank 6Cost per unit  Variable costBlank 7Blank 8Fixed costBlank 9Blank 10Total cost per unit??Required:Fill-in the missing figures by choosing the correct answers from the options provided.

Total production costs and output over three periods have been: Period Production costs Output 1 GHS 230, 485 12, 510 units 2 GHS 254,554 14, 970 units 3 GHS 248, 755 14, 450 units What are the estimated variable production costs per unit if the high-low method is applied? A. GHS 9.78 B. GHS 10.65 C. GHS 11.15 D. GHS 15.50

The following information is available for electricity costs for the first six months of the year. MonthProduction VolumeElectricity Cost January2,800$2,100 February5,6003,600 March6,4003,800 April3,5002,600 May2,4001,600 June4,2002,700 Using the high-low method, an estimate of electricity costs at 3,000 units of production would be:Question 7Select one:a.$1,930b.$2,050c.$2,372d.$3,730