ABC Ltd has produced the following budgets for two possible sales levels for the next budget period. The company uses the high-low method to separate costs into variable and fixed components

Production & sales (units)	5 000	7000
Costs	N$	N$
Material	15 000	21 000
Labour	20 000	28 000
Production overheads	15 000	17 000
Admin overheads	11 000	11 000
Total costs	61 000	77 000

Calculate the variable cost per unit for the semi-variable cost

Calculate the fixed costs included in the semi-variable cosT