I don't understand how to calculate the variable cost here. The textbook solution gives me an idea of 2 of the costs: 2*7000, and 12*7000, but there's a third cost i cant find out. all of them add up to 182,000.

8.2 Rvasan I tn nlans tn manufact ure a new product and the following information is applicable: Required 8.2.1 Calculate the break-even quantity. 8.2.2 Calculate the break-even value. 8.2.3 Calculate the break-even value using the marginal income ratio. 8.2.4 Calculate the selling price per unit if the profit per unit is R2. 8.2 \begin{tabular}{|l|r|r|r|} \hline & Total (R) & Per unit (R) & Percentage (\%) \\ \hline Sales (7000 units) & 280000 & R40 & 100 \\ \hline Variable cost (R84 000 + R14 000 + R84 000) & 182000 & R26 & 65 \\ \hline Marginal income & 98000 & R14 & 35 \\ \hline \end{tabular}