Marginal vs Absorption

Consider the following data for Fish Ltd 2019 2020 2021 Planned production (Units) 10 000 ? 11 500 Planned opening inventory (Units) 1 500 ? ? Planned closing Inventory (Units) 1 000 1 800 ? Planned sales Units ? 11 200 11 800 Budgets fixed Manufacturing Overheads R120 000 R120 000 R120 000 Budgeted Machine hours 250 000 250 000 250 000 Budgeted direct material costs R150 000 R150 000 R150 000 Actual cost data 2019 2020 2021 Direct material cost per unit R12.00 R12.00 R12.00 Direct labour cost per unit R15.00 R 15.00 R15.00 Variable Manufacturing overheads per unit R3.00 R3.00 R3.00Sales commission 5% 5% 5% Total variable administration cost R63 000 ? ? Fixed administration cost R70 000 R70 000 R70 000 Fixed marketing cost R50 000 R50 000 R50 000