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
MAC2601
September 2026 Practice Assessment
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
QUESTION 1: Direct and Absorption Costing (24 marks)
Working 1: Splitting manufacturing overheads into fixed and variable (high-low
method)
Used to budget the 2025 manufacturing overhead cost per unit, based on 2023 and
2024 actual data.
Total MOH (R) Units
2023 (high) 1 000 000 25 000
2024 (low) 800 000 15 000
Difference 200 000 10 000
Variable manufacturing overhead rate = R200 000 ÷ 10 000 units = R20 per unit
Fixed manufacturing overhead (in total) = R800 000 – (20 × 15 000) = R800 000 –
R300 000 = R500 000
Check using 2023: R1 000 000 – (20 × 25 000) = R1 000 000 – R500 000 = R500 000
As neither the variable rate nor the total fixed cost was expected to increase into 2025,
the 2025 budget uses: Variable MOH = R20/unit; Total fixed MOH = R500 000.
Working 2: Predetermined fixed manufacturing overhead rate for 2025
Based on budgeted production units (per note 6): R500 000 ÷ 20 000 budgeted units
= R25 per unit
Working 3: Actual units produced, sold and closing inventory
Units
Actual units produced (given) 20 000
Actual units sold (20 000 budgeted – 2 000 less) 18 000
Closing inventory (produced – sold) 2 000
Working 4: Actual selling price and unit costs
Item Amount
Actual selling price (R280 × 1.25) R350 per unit
Direct materials (actual = budgeted) R80 per unit
Direct labour (actual = budgeted) R60 per unit
Variable MOH (actual = budgeted) R20 per unit
Total variable manufacturing cost/unit R160 per unit
Fixed MOH applied per unit (absorption) R25 per unit
Full absorption production cost/unit R185 per unit
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
MAC2601
September 2026 Practice Assessment
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
, PASSMATE TUTORIALS
QUESTION 1: Direct and Absorption Costing (24 marks)
Working 1: Splitting manufacturing overheads into fixed and variable (high-low
method)
Used to budget the 2025 manufacturing overhead cost per unit, based on 2023 and
2024 actual data.
Total MOH (R) Units
2023 (high) 1 000 000 25 000
2024 (low) 800 000 15 000
Difference 200 000 10 000
Variable manufacturing overhead rate = R200 000 ÷ 10 000 units = R20 per unit
Fixed manufacturing overhead (in total) = R800 000 – (20 × 15 000) = R800 000 –
R300 000 = R500 000
Check using 2023: R1 000 000 – (20 × 25 000) = R1 000 000 – R500 000 = R500 000
As neither the variable rate nor the total fixed cost was expected to increase into 2025,
the 2025 budget uses: Variable MOH = R20/unit; Total fixed MOH = R500 000.
Working 2: Predetermined fixed manufacturing overhead rate for 2025
Based on budgeted production units (per note 6): R500 000 ÷ 20 000 budgeted units
= R25 per unit
Working 3: Actual units produced, sold and closing inventory
Units
Actual units produced (given) 20 000
Actual units sold (20 000 budgeted – 2 000 less) 18 000
Closing inventory (produced – sold) 2 000
Working 4: Actual selling price and unit costs
Item Amount
Actual selling price (R280 × 1.25) R350 per unit
Direct materials (actual = budgeted) R80 per unit
Direct labour (actual = budgeted) R60 per unit
Variable MOH (actual = budgeted) R20 per unit
Total variable manufacturing cost/unit R160 per unit
Fixed MOH applied per unit (absorption) R25 per unit
Full absorption production cost/unit R185 per unit
CONTACT PASSMATE TUTORIALS @061 262 1185/068 053 8213/0717 513 144
