MAC3701
Assignment 1 QUIZ Semester 2 2025
Detailed Solutions, References & Explanations
Unique number:
Due Date: August 2025
Terms of use
By making use of this document you agree to:
Use this document as a guide for learning, comparison and reference purpose,
Terms of use
Not to duplicate, reproduce and/or misrepresent the contents of this document as your own work,
By making use of this document you agree to:
Use this document
Fully accept the consequences
solely as a guide forshould you plagiarise
learning, reference,or and
misuse this document.
comparison purposes,
Ensure originality of your own work, and fully accept the consequences should you plagiarise or misuse this document.
Comply with all relevant standards, guidelines, regulations, and legislation governing academic and written work.
Disclaimer
Great care has been taken in the preparation of this document; however, the contents are provided "as is" without any express or
implied representations or warranties. The author accepts no responsibility or liability for any actions taken based on the
information contained within this document. This document is intended solely for comparison, research, and reference purposes.
Reproduction, resale, or transmission of any part of this document, in any form or by any means, is strictly prohibited.
,8/14/25, 11:26 PM Assessment 1: Attempt review
MAC3701-25-S2 Welcome Message Assessment 1
QUIZ
Started on Thursday, 14 August 2025, 10:48 PM
State Finished
Completed on Thursday, 14 August 2025, 11:26 PM
Time taken 37 mins 57 secs
Question 1
Complete
Marked out of 1.00
Ubuntu Essence (Pty) Ltd is a small business that makes and sells two types of Aroma therapy doughs, Relax Dough and
Focus Dough. The company uses absorption costing to value its inventory.
The following actual information is available for the year ended 31 July 2025.
Details Relax Dough Focus Dough
Units Produced 11 000 9 000
Units Sold 10 000 8 500
R R
Selling Price per unit 180 200
Direct Material cost per unit 40 50
Direct Labour cost per unit 70 80
Variable Manufacturing Overhead per unit 30 35
Budgeted production is equal to actual production.
The actual fixed manufacturing overheads amount to R320 000, and the budgeted fixed manufacturing overhead was
R300 000.
The fixed manufacturing overheads are allocated based on units.
Variable selling costs amount to R20 per unit for both products, and fixed selling costs amount to R120 000
The actual manufacturing cost per unit for Focus Dough is:
Select one:
A. R181,00
B. R180,00
C. None of the options
D. R181,21
E. R182,29
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=28784375&cmid=1089289 1/20
, 8/14/25, 11:26 PM Assessment 1: Attempt review
Question 2
Complete
Marked out of 1.00
Ubuntu Essence (Pty) Ltd is a small business that makes and sells two types of Aroma therapy doughs, Relax Dough and
Focus Dough. The company uses absorption costing to value its inventory.
The following actual information is available for the year ended 31 July 2025.
Details Relax Dough Focus Dough
Units Produced 11 000 9 000
Units Sold 10 000 8 500
R R
Selling Price per unit 180 200
Direct Material cost per unit 40 50
Direct Labour cost per unit 70 80
Variable Manufacturing Overhead per unit 30 35
Budgeted production is equal to actual production.
The actual fixed manufacturing overheads amount to R320 000, and the budgeted fixed manufacturing overhead was
R300 000.
The fixed manufacturing overheads are allocated based on units.
Variable selling costs amount to R20 per unit for both products, and fixed selling costs amount to R120 000
The budgeted fixed overhead absorption rate of Ubuntu Essence is:
Select one:
A. R16,00
B. R15,00
C. R17,30
D. R16,21
E. None of the above
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=28784375&cmid=1089289 2/20
Assignment 1 QUIZ Semester 2 2025
Detailed Solutions, References & Explanations
Unique number:
Due Date: August 2025
Terms of use
By making use of this document you agree to:
Use this document as a guide for learning, comparison and reference purpose,
Terms of use
Not to duplicate, reproduce and/or misrepresent the contents of this document as your own work,
By making use of this document you agree to:
Use this document
Fully accept the consequences
solely as a guide forshould you plagiarise
learning, reference,or and
misuse this document.
comparison purposes,
Ensure originality of your own work, and fully accept the consequences should you plagiarise or misuse this document.
Comply with all relevant standards, guidelines, regulations, and legislation governing academic and written work.
Disclaimer
Great care has been taken in the preparation of this document; however, the contents are provided "as is" without any express or
implied representations or warranties. The author accepts no responsibility or liability for any actions taken based on the
information contained within this document. This document is intended solely for comparison, research, and reference purposes.
Reproduction, resale, or transmission of any part of this document, in any form or by any means, is strictly prohibited.
,8/14/25, 11:26 PM Assessment 1: Attempt review
MAC3701-25-S2 Welcome Message Assessment 1
QUIZ
Started on Thursday, 14 August 2025, 10:48 PM
State Finished
Completed on Thursday, 14 August 2025, 11:26 PM
Time taken 37 mins 57 secs
Question 1
Complete
Marked out of 1.00
Ubuntu Essence (Pty) Ltd is a small business that makes and sells two types of Aroma therapy doughs, Relax Dough and
Focus Dough. The company uses absorption costing to value its inventory.
The following actual information is available for the year ended 31 July 2025.
Details Relax Dough Focus Dough
Units Produced 11 000 9 000
Units Sold 10 000 8 500
R R
Selling Price per unit 180 200
Direct Material cost per unit 40 50
Direct Labour cost per unit 70 80
Variable Manufacturing Overhead per unit 30 35
Budgeted production is equal to actual production.
The actual fixed manufacturing overheads amount to R320 000, and the budgeted fixed manufacturing overhead was
R300 000.
The fixed manufacturing overheads are allocated based on units.
Variable selling costs amount to R20 per unit for both products, and fixed selling costs amount to R120 000
The actual manufacturing cost per unit for Focus Dough is:
Select one:
A. R181,00
B. R180,00
C. None of the options
D. R181,21
E. R182,29
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=28784375&cmid=1089289 1/20
, 8/14/25, 11:26 PM Assessment 1: Attempt review
Question 2
Complete
Marked out of 1.00
Ubuntu Essence (Pty) Ltd is a small business that makes and sells two types of Aroma therapy doughs, Relax Dough and
Focus Dough. The company uses absorption costing to value its inventory.
The following actual information is available for the year ended 31 July 2025.
Details Relax Dough Focus Dough
Units Produced 11 000 9 000
Units Sold 10 000 8 500
R R
Selling Price per unit 180 200
Direct Material cost per unit 40 50
Direct Labour cost per unit 70 80
Variable Manufacturing Overhead per unit 30 35
Budgeted production is equal to actual production.
The actual fixed manufacturing overheads amount to R320 000, and the budgeted fixed manufacturing overhead was
R300 000.
The fixed manufacturing overheads are allocated based on units.
Variable selling costs amount to R20 per unit for both products, and fixed selling costs amount to R120 000
The budgeted fixed overhead absorption rate of Ubuntu Essence is:
Select one:
A. R16,00
B. R15,00
C. R17,30
D. R16,21
E. None of the above
https://mymodules.dtls.unisa.ac.za/mod/quiz/review.php?attempt=28784375&cmid=1089289 2/20
