MAC3701
Assignment 1 QUIZ Semester 2 2025
Unique Number:
Due Date: August 2025
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
,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
Unique Number:
Due Date: August 2025
DISCLAIMER & TERMS OF USE
Educational Aid: These study notes are intended to be used as educational resources and should not be seen as a
replacement for individual research, critical analysis, or professional consultation. Students are encouraged to perform
their own research and seek advice from their instructors or academic advisors for specific assignment guidelines.
Personal Responsibility: While every effort has been made to ensure the accuracy and reliability of the information in
these study notes, the seller does not guarantee the completeness or correctness of all content. The buyer is
responsible for verifying the accuracy of the information and exercising their own judgment when applying it to their
assignments.
Academic Integrity: It is essential for students to maintain academic integrity and follow their institution's policies
regarding plagiarism, citation, and referencing. These study notes should be used as learning tools and sources of
inspiration. Any direct reproduction of the content without proper citation and acknowledgment may be considered
academic misconduct.
Limited Liability: The seller shall not be liable for any direct or indirect damages, losses, or consequences arising from
the use of these notes. This includes, but is not limited to, poor academic performance, penalties, or any other negative
consequences resulting from the application or misuse of the information provided.
,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
