A$)$ Sales $....................................$ R$2,200,000$

B$)$ Variable expenses $........................786,000$

C$)$ Contribution margin $.......................1414,000$

D$)$ Fixed expenses $..........................1250,000$

E$)$ Net operating income $($loss$)................$ R $164,000$

F$)$

G$)$ Area

H$)$ Mpumulanga Gauteng NorthWest

I$)$ Sales $.....................................$R $700,000$ R $800,000$ R $700,000$

J$)$ Variable expenses as a percentage of sales $.........30\%32\%40\%$

K$)$ Traceable fixed expenses $.....................$ R $270,000$ R $350,000$ R $200,000$

The scares resource that drives sales in all the areas are the machine$-$hours available. To generate R$1000$ of sales requires one machine$-$hour. Which area should the company prioritise in the employment of more machine hours to increase their profits