A company produces $10,000$ units of a product during a period. The variable production cost per unit is $R8,$ and the variat administrative expenses per unit are R$2.$ If the fixed manufacturing overhead for the period is R$20,000$ and the fixed sellin administrative expenses for the period are R$5\mathrm{.}000,$ what is the total unit cost using the variable costing method?

R$10$

R$8$

R$15$

$R12$

Question $19$

A company budgeted to produce $10,000$ units during the period using the absorption costing method. However due to un breakdowns, they only produced $8,000$ units. The budgeted fixed manufacturing overhead was R$40,000$ If the actual fixed overhead incurred was R$36,000.$ what is the amount of under$-$recovery of fixed manutacturing overhead costs?

$R6,000$

$R4,000$

$R8\mathrm{.}000$

$R2,000$