PASSMATE TUTORIALS
DISCLAIMER: THIS IS NOT AN OFFICIAL GUIDE FROM UNISA. THE FRAMEWORK IS
NOT PREPARED NOR APPROVED BY UNISA, RATHER REPRESENTS A POSSIBLE
SOLUTION TO THE TASK CONSISTENT WITH THEORY. THIS ASSIGNMENT IS
INTENDED TO ASSIST STUDENTS IN GETTING STARTED WITH THEIR ASSIGNMENT,
AND IN NO CASE THIS DOCUMENT SHOULD BE USED FOR CHEATING. WE BELIEVE
THIS WILL BE A GOOD STARTING POINT AS IT WAS PREPARED BY OUR TEAM OF
PROFESSIONAL PRIVATE TUTORS WHO ARE EXPERTS IN THE FIELD, AND IT WAS
PREPARED USING VARIOUS SOURCES. ANY SIMILARITY WITH ANY EXISTING
THEORY OR DISCUSSION BY OTHER AUTHORS IS EXCUSED. THE AUTHORS
HOWEVER DO NOT CLAIM MONOPOLY TO KNOWLEDGE HENCE MODIFICATION OF
THE ANSWERS CONTAINED IN THIS FRAMEWORK MAY NOT BE PROHIBITED AS IT
CONTRIBUTES TO EXPANSION OF KNOWLEDGE. FOR ANY FURTHER GUIDELINE
ABOUT THE INFORMATION CONTAINED HERE AND THE MODULE IN GENERAL,
CONTACT PASSMATE TUTORIALS.
WE ASSIST WITH OTHER MODULES INCLUDING:
ECSs, FACs, MACs, MNGs, INTs, TRLs, HMEMS, PRMs, PROs, MNBs, DSC, QMI, MNMs,
MNO, MNPs, FIN, PUBs, MNMs, RESEARCH among others.
WE OFFER CLASSES, ASSIGNMENT GUIDELINES, EXAMINATION PREPARATION,
RESEARCH AND RESEARCH PROPOSALS, DISSERTATION EDITING etc.
OTHER THAN UNISA, WE ALSO ASSIST STUDENTS AT VARIOUS INSTITUTIONS
INCLUDING MANCOSA, REGENT, REGEYNESES, BOSTON, STADIO, OLG, UJ, UP etc
For any enquiries the following numbers can be used for calling, SMS, WhatsApp and
telegram
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
MAC3701
Management Accounting
Assignment 2 – Semester 2, 2026
VoltAfrica Mobility (Pty) Ltd (VAM)
Suggested Solution — Parts A to E
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
PART A
(A-a) Budgeted margin of safety per vehicle for the year ending 31 December
2027
The margin of safety is calculated using cost-volume-profit (CVP) analysis, which
requires the separation of costs into their variable and fixed elements (Drury,
2018:179). As EVD sells two products, a weighted-average/package contribution
approach is used, based on the budgeted sales mix of 300 Urban: 200 Explorer (a
ratio of 3:2) (Drury, 2018:204).
Variable cost and contribution per vehicle
Variable cost item Urban (R) Explorer (R)
Vehicle body (Urban: 500kg = 0,5t × R250 000/t;
125 000 187 500
Explorer: 750kg = 0,75t × R250 000/t)
Lithium-ion battery pack (R30 000/pack ÷ 20kWh
per pack = R1 500/kWh; Urban 60kWh; Explorer 90 000 135 000
90kWh)
Electronic control systems 40 000 50 000
Other direct materials (R20 000/set; Urban 1 set;
20 000 30 000
Explorer 1,5 sets)
Direct labour (R300/clock hour; Urban 2 400 min =
12 000 18 000
40 hrs; Explorer 3 600 min = 60 hrs)
Variable manufacturing overheads (R20 000 per
20 000 20 000
vehicle)
Variable selling and distribution costs (4% of
18 000 28 000
selling price)
Total variable cost per vehicle 325 000 468 500
Selling price 450 000 700 000
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
DISCLAIMER: THIS IS NOT AN OFFICIAL GUIDE FROM UNISA. THE FRAMEWORK IS
NOT PREPARED NOR APPROVED BY UNISA, RATHER REPRESENTS A POSSIBLE
SOLUTION TO THE TASK CONSISTENT WITH THEORY. THIS ASSIGNMENT IS
INTENDED TO ASSIST STUDENTS IN GETTING STARTED WITH THEIR ASSIGNMENT,
AND IN NO CASE THIS DOCUMENT SHOULD BE USED FOR CHEATING. WE BELIEVE
THIS WILL BE A GOOD STARTING POINT AS IT WAS PREPARED BY OUR TEAM OF
PROFESSIONAL PRIVATE TUTORS WHO ARE EXPERTS IN THE FIELD, AND IT WAS
PREPARED USING VARIOUS SOURCES. ANY SIMILARITY WITH ANY EXISTING
THEORY OR DISCUSSION BY OTHER AUTHORS IS EXCUSED. THE AUTHORS
HOWEVER DO NOT CLAIM MONOPOLY TO KNOWLEDGE HENCE MODIFICATION OF
THE ANSWERS CONTAINED IN THIS FRAMEWORK MAY NOT BE PROHIBITED AS IT
CONTRIBUTES TO EXPANSION OF KNOWLEDGE. FOR ANY FURTHER GUIDELINE
ABOUT THE INFORMATION CONTAINED HERE AND THE MODULE IN GENERAL,
CONTACT PASSMATE TUTORIALS.
WE ASSIST WITH OTHER MODULES INCLUDING:
ECSs, FACs, MACs, MNGs, INTs, TRLs, HMEMS, PRMs, PROs, MNBs, DSC, QMI, MNMs,
MNO, MNPs, FIN, PUBs, MNMs, RESEARCH among others.
WE OFFER CLASSES, ASSIGNMENT GUIDELINES, EXAMINATION PREPARATION,
RESEARCH AND RESEARCH PROPOSALS, DISSERTATION EDITING etc.
OTHER THAN UNISA, WE ALSO ASSIST STUDENTS AT VARIOUS INSTITUTIONS
INCLUDING MANCOSA, REGENT, REGEYNESES, BOSTON, STADIO, OLG, UJ, UP etc
For any enquiries the following numbers can be used for calling, SMS, WhatsApp and
telegram
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
MAC3701
Management Accounting
Assignment 2 – Semester 2, 2026
VoltAfrica Mobility (Pty) Ltd (VAM)
Suggested Solution — Parts A to E
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
PART A
(A-a) Budgeted margin of safety per vehicle for the year ending 31 December
2027
The margin of safety is calculated using cost-volume-profit (CVP) analysis, which
requires the separation of costs into their variable and fixed elements (Drury,
2018:179). As EVD sells two products, a weighted-average/package contribution
approach is used, based on the budgeted sales mix of 300 Urban: 200 Explorer (a
ratio of 3:2) (Drury, 2018:204).
Variable cost and contribution per vehicle
Variable cost item Urban (R) Explorer (R)
Vehicle body (Urban: 500kg = 0,5t × R250 000/t;
125 000 187 500
Explorer: 750kg = 0,75t × R250 000/t)
Lithium-ion battery pack (R30 000/pack ÷ 20kWh
per pack = R1 500/kWh; Urban 60kWh; Explorer 90 000 135 000
90kWh)
Electronic control systems 40 000 50 000
Other direct materials (R20 000/set; Urban 1 set;
20 000 30 000
Explorer 1,5 sets)
Direct labour (R300/clock hour; Urban 2 400 min =
12 000 18 000
40 hrs; Explorer 3 600 min = 60 hrs)
Variable manufacturing overheads (R20 000 per
20 000 20 000
vehicle)
Variable selling and distribution costs (4% of
18 000 28 000
selling price)
Total variable cost per vehicle 325 000 468 500
Selling price 450 000 700 000
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
