and Mrs B$.$E$.$ Strong in $2004.$ FS manufactures two types of lawnmowers, "Electric Mower" $("$EM$")$ and "Petrol Mower" $("$PM$").$ FS uses activity$-$based costing $("$ABC$")$ and has a $30$ November financial year$-$end.

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MAC$2601$

OCT $2024$

The budgeted financial information correctly identified the following main activities, cost drivers and the related manufacturing overhead costs for the financial year ended $30$ November $2024$:

The total budgeted fixed manufacturing overhead costs amount is R$26200000.$

$\backslash$table$[[$Activity$,$Cost driver,$\backslash$table$[[$Proportionate$],[$share of$],[$overhead costs$]]],[$Machining$,$Machine hours,$35\%$