Additional information: 1. E-Bike total budgeted materials and labour is R200 000 and R100000, respectively. 2. B-Bike total budgeted prime costs is R416 000 . 3. The cost driver for the assembly activity is production runs. 4. Under traditional costing, Dikuta used machine hours to allocate manufacturing overhead cost. The 2023 actual overheads incurred amounted to R1 million. The actual machine hours for the year ended 31 August 2023 were 17000 . Budgeted information for the 2023 financial year was the same as the budgeted information for the 2024 financial year