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MAC3701 Assignment 2 Semester 2 2026 - Due 14 September 2026

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Institution University Of South Africa (Unisa)
Course Civil Procedure (MAC3701)
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Exam of 13 pages for the course Civil Procedure at Unisa

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MAC3701
ASSIGNMENT 2
DUE DATE: 14 SEPTEMBER 2026

, MAC3701 ASSIGNMENT 2 2026

DUE 14 SEPTEMBER 2026




PART A As part of the budgeting process for the year ending 31 December 2027,
EVD’s management is assessing the impact of increased competition from international
electric vehicle manufacturers.


A-a) Budgeted Margin of Safety per Vehicle

Step 1: Variable costs per vehicle
Battery cost per kWh: R30 000 per pack ÷ (4 cells × 5 kWh) = R1 500/kWh

Cost Item Urban (R) Explorer (R) Workings



Vehicle body 125 000 187 500 500kg × R250; 750kg × R250

Battery 90 000 135 000 60kWh × R1 500; 90kWh × R1 500

Electronic controls 40 000 50 000 Given

Other materials 20 000 30 000 1×R20 000; 1,5×R20 000

Direct labour 12 000 18 000 2 400/60 × R300; 3 600/60 × R300

Variable MOH 20 000 20 000 Given

Variable S&D 18 000 28 000 4% × selling price

Total Variable Cost 325 000 468 500

Selling Price 450 000 700 000 Given

Contribution 125 000 231 500


Weighted average contribution (WACM)
Sales mix = 300:200 = 3:2

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