MAC2601 exam pack
University of South Africa
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MAC2601 REVISION PACK 2017/2020
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---136mei 20212020/2021A
- EXAM 
Question 1 (20 marks, 24 minutes) 
Gupta Gate (Pty) Ltd manufactures and sells bullet proof vests. The following information is available 
for 2013 (actual) and 2014 (budget). 
2013 2014 
Production (units) 2 000 3 000 
Sales (units) 1 800 2 500 
Opening inventory (Beginning of 2013) (units) 1 500 
R R 
Variable cost per unit: 
Manufacturing 25 28 
Direct labour 10 15 
Selling cost 5 5.5 
40 38.5 
Fixed costs: 
Manufacturing overheads 25 000 39 000 
Selling and administrative costs 25 000...
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