1 In January 2022 all South African University HOD met up with the heads of state to discuss a new project named J & P, for manufacturing and administering Covid-19 vaccines for all university staff, Unisa Clinical Department was chosen to oversee the project. J & P was allocated funds to start with the project. In March 2022 Unisa rented a factory building that could manufacture vaccines. Unisa has employed 1 500 people to work in the manufacturing line in their newly rented factory. The manufacturing employees worked an 8-hour shift for 5 days a week to manufacture these vaccines. Mr. Pfizer the Production Manager worked hand in hand with Thato a new graduate in Logistics. Here are the Books of J & P from March till May 2022 in Table 1. Table 1: Books of J & P Cost Raw Material (700 000 units) Factory Labour (Manufacturing) Factory Rent Indirect Labour R 17.50 per unit R 28.50 per hour R 62 000 per month R 190 000 per month Factory water and electricity Machine maintenance Finance Cost Marketing cost R 13 000 per week R 40 000 per month R 17 000 per week R 19 500 per month You have been requested by Mr. Thato to assist with the following cost classification estimation for the month of May 2022: 3.1 Direct Material Cost 3.2 Direct Labour Cost 3.3 Manufacturing Overhead Cost 3.4 Prime cost 3.5 Period Cost 3.6 Conversion Cost (3) (3) (6) (3) (3) (4) 3.7 Product Cost 3.8 Total Variable cost for vaccine if 789 000 are produced and material cost is as per the raw material price (4) [30]