Study the information provided below and answer the following questions.

INFORMATION

Paulshron Enterprises $($PE$)$ makes three different types of high$-$end air conditioners: the ceiling type $($A$1$X$),$ the cassette

type $($A$2$X$),$ and the wall$-$mounted type $($A$3$X$).$ The data provided below relates to the three types of the air conditioners for

the current year:

$($A$1$X$)($A$2$X$)($A$3$X$)$

Annual production and sales $($units$)450375500$

Selling price per unit, R $360004500050000$

Direct labour per unit, minutes $18012090$

Direct material cost per unit, R $800065508400$

Actual overhead cost per unit, R $710053004400$

Total direct labour cost is R$3000$ per hour.