MAC3701 Assignment 2 Semester 1 2026 - DUE 16 April 2026; 100% CORRECT AND TRUSTED SOLUTIONS

,MAC3701 Assignment 2 Semester 1 2026 - DUE 16 April 2026



𝑃𝐴𝑅𝑇 𝐴

𝐴 (𝑎)𝑆𝑡𝑎𝑡𝑒𝑚𝑒𝑛𝑡 𝑜𝑓 𝑃𝑟𝑜𝑓𝑖𝑡 𝑜𝑟 𝐿𝑜𝑠𝑠 – 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝐷𝑖𝑣𝑖𝑠𝑖𝑜𝑛 (𝐹𝑒𝑏𝑟𝑢𝑎𝑟𝑦 2026)

𝑆𝑡𝑒𝑝 1: 𝐶𝑎𝑙𝑐𝑢𝑙𝑎𝑡𝑒 𝑃𝑟𝑜𝑑𝑢𝑐𝑡𝑖𝑜𝑛 𝑉𝑜𝑙𝑢𝑚𝑒𝑠

𝑁𝑢𝑚𝑏𝑒𝑟 𝑜𝑓 𝑐𝑜𝑐𝑜𝑛𝑢𝑡𝑠 𝑝𝑟𝑜𝑐𝑒𝑠𝑠𝑒𝑑 = 220,000

𝑉𝐶𝑂 = 0.35 𝐿 × 220,000 = 77,000 𝐿
𝐶𝑊𝑎𝑡𝑒𝑟 = 0.45 𝐿 × 220,000 = 99,000 𝐿
𝐻𝑢𝑠𝑘 = 0.5 𝑘𝑔 × 220,000 = 110,000 𝑘𝑔

𝑆𝑡𝑒𝑝 2: 𝐶𝑎𝑙𝑐𝑢𝑙𝑎𝑡𝑒 𝐶𝑜𝑠𝑡𝑠

𝑅𝑎𝑤 𝑀𝑎𝑡𝑒𝑟𝑖𝑎𝑙𝑠
(𝑅18 + 𝑅2) × 220,000 = 𝑅4,400,000

𝐵𝑎𝑡𝑐ℎ𝑒𝑠
220,000 ÷ 500 = 440 𝑏𝑎𝑡𝑐ℎ𝑒𝑠

𝐸𝑙𝑒𝑐𝑡𝑟𝑖𝑐𝑖𝑡𝑦
440 × 𝑅600 = 𝑅264,000

𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑂𝑣𝑒𝑟ℎ𝑒𝑎𝑑𝑠
440 × 𝑅350 = 𝑅154,000

𝐿𝑎𝑏𝑜𝑢𝑟
𝑇𝑖𝑚𝑒 𝑝𝑒𝑟 𝑐𝑜𝑐𝑜𝑛𝑢𝑡 = 12 𝑚𝑖𝑛𝑢𝑡𝑒𝑠 = 0.2 ℎ𝑜𝑢𝑟𝑠
𝑇𝑜𝑡𝑎𝑙 ℎ𝑜𝑢𝑟𝑠 = 220,000 × 0.2 = 44,000 ℎ𝑜𝑢𝑟𝑠
𝐿𝑎𝑏𝑜𝑢𝑟 𝑐𝑜𝑠𝑡 = 44,000 × 𝑅100 = 𝑅4,400,000

𝐹𝑖𝑥𝑒𝑑 𝑀𝑎𝑛𝑢𝑓𝑎𝑐𝑡𝑢𝑟𝑖𝑛𝑔 𝑂𝑣𝑒𝑟ℎ𝑒𝑎𝑑𝑠
= 𝑅150,000

𝑇𝑜𝑡𝑎𝑙 𝐽𝑜𝑖𝑛𝑡 𝐶𝑜𝑠𝑡𝑠
= 4,400,000 + 264,000 + 154,000 + 4,400,000 + 150,000
= 𝑅9,368,000

𝑆𝑡𝑒𝑝 3: 𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑒 𝐽𝑜𝑖𝑛𝑡 𝐶𝑜𝑠𝑡𝑠 (𝑆𝑎𝑙𝑒𝑠 𝑉𝑎𝑙𝑢𝑒 𝑎𝑡 𝑆𝑝𝑙𝑖𝑡 − 𝑜𝑓𝑓)

𝑆𝑎𝑙𝑒𝑠 𝑉𝑎𝑙𝑢𝑒 𝑎𝑡 𝑆𝑝𝑙𝑖𝑡 − 𝑜𝑓𝑓

, 𝑉𝐶𝑂: 77,000 × 𝑅120 = 𝑅9,240,000
𝐶𝑊𝑎𝑡𝑒𝑟 (𝑒𝑠𝑡𝑖𝑚𝑎𝑡𝑒 𝑠𝑝𝑙𝑖𝑡 − 𝑜𝑓𝑓 𝑣𝑎𝑙𝑢𝑒 𝑢𝑠𝑖𝑛𝑔 𝑓𝑖𝑛𝑎𝑙 𝑝𝑟𝑖𝑐𝑒 𝑎𝑠𝑠𝑢𝑚𝑝𝑡𝑖𝑜𝑛): 99,000 × 𝑅70
= 𝑅6,930,000

𝑇𝑜𝑡𝑎𝑙 = 𝑅16,170,000

𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑖𝑜𝑛 𝑅𝑎𝑡𝑖𝑜𝑠
𝑉𝐶𝑂: 9,240,,170,000 = 57.14%
𝐶𝑊𝑎𝑡𝑒𝑟: 6,930,,170,000 = 42.86%

𝐴𝑙𝑙𝑜𝑐𝑎𝑡𝑒𝑑 𝐽𝑜𝑖𝑛𝑡 𝐶𝑜𝑠𝑡𝑠
𝑉𝐶𝑂 = 9,368,000 × 57.14% = 𝑅5,353,715
𝐶𝑊𝑎𝑡𝑒𝑟 = 9,368,000 × 42.86% = 𝑅4,014,285

𝑆𝑡𝑒𝑝 4: 𝐹𝑢𝑟𝑡ℎ𝑒𝑟 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝐶𝑜𝑠𝑡𝑠

𝐶𝑊𝑎𝑡𝑒𝑟 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔
99,000 𝐿 = 99 𝐾𝐿
𝐶𝑜𝑠𝑡 = 99 × 12,000 = 𝑅1,188,000

𝐻𝑢𝑠𝑘 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔
110,000 𝑘𝑔 × 𝑅1.20 = 𝑅132,000

𝑆𝑡𝑒𝑝 5: 𝑅𝑒𝑣𝑒𝑛𝑢𝑒

𝑉𝐶𝑂 = 77,000 × 𝑅120 = 𝑅9,240,000
𝐶𝑊𝑎𝑡𝑒𝑟 = 99,000 × 𝑅70 = 𝑅6,930,000
𝐻𝑢𝑠𝑘 = 110,000 × 𝑅5 = 𝑅550,000

𝑆𝑡𝑒𝑝 6: 𝐷𝑖𝑠𝑡𝑟𝑖𝑏𝑢𝑡𝑖𝑜𝑛 𝐶𝑜𝑠𝑡𝑠

𝑉𝑎𝑟𝑖𝑎𝑏𝑙𝑒:
𝑇𝑜𝑡𝑎𝑙 𝑙𝑖𝑡𝑟𝑒𝑠 = 176,000 𝐿
× 𝑅0.75 = 𝑅132,000

𝑆𝑝𝑙𝑖𝑡:

𝑉𝐶𝑂 = 77,000 × 0.75 = 𝑅57,750
𝐶𝑊𝑎𝑡𝑒𝑟 = 99,000 × 0.75 = 𝑅74,250

𝐹𝑖𝑥𝑒𝑑:
𝑅150,000 ÷ 2 = 𝑅75,000 𝑒𝑎𝑐ℎ

𝑆𝑡𝑒𝑝 7: 𝐴𝑑𝑚𝑖𝑛𝑖𝑠𝑡𝑟𝑎𝑡𝑖𝑜𝑛 𝐶𝑜𝑠𝑡

𝑀𝑜𝑛𝑡ℎ𝑙𝑦 = 3,000,000 ÷ 12 = 𝑅250,000