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MAC3701 Assignment 2 Semester 1 2026 Memo | Due Date 16 April 2026

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MAC3701 Assignment 2 Semester 1 2026 Memo | Due Date 16 April 2026

Institution
University Of South Africa (Unisa)
Course
Application of Management Accounting Techniques (MAC3701)

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, USE THIS DOCUMENT AS A GUIDE TO ANSWER YOU ASSIGNMENT



 MAC3701 ASSIGNMENT 2 SEMESTER 1 2026

 ANSWERS

 DUE DATE: 16 APRIL 2026




PART A (A-a): Income Statement for December 2025

1. Production and Output

Description Calculation Quantity
Coconuts processed Given 220 000
VCO output (L) 220 000 × 0.35 77 000
FCWater output (L) 220 000 × 0.45 99 000
Husk output (kg) 220 000 × 0.5 110 000


2. Sales Revenue

Product Quantity Price Revenue (R)
VCO 77 000 L 120 9 240 000
FCWater 99 000 L 70 6 930 000
Husk 110 000 kg 5 550 000
Total 16 720 000


3. Joint Production Costs

Cost Item Calculation Amount (R)
Raw materials 220 000 × 18 3 960 000
Labour 48 400 hrs × 90 4 356 000
Variable OH 440 × 440 193 600
Fixed OH Given 150 000
Total Joint Cost 8 659 600


4. Allocation of Joint Costs (Physical Units)
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