Hi I need help with Mac 2601 assignment

on Caps ) manufactures and sells two types of headwear, namely the Cricket Hat ("CH ) and the Fashion Visor ("Visor"). The company has a 31 December year-end closing On 31 December 2019, Carnarvon Caps had 5 000 units of CH and 8 000 units of Visor on hand. Depending on whether direct or absorption costing principles were applied, the following inventory values would be associated with these units: 320 000 5 000 CH Visor Direct costing value R320 000 Absorption costing value of R 9,00 R720 000 Details of the actual manufacturing costs for the financial year ended 31 December 2020 were as follows: Direct material costs of R25 per unit of CH and R40 per unit of Visor were incurred. Other direct costs in the form of packaging costs were incurred at R5 per unit, irrespective of product type. Direct labour costs of R21 per unit and R32 per unit were incurred for CH and Visor, respectively Variable manufacturing overheads of R19 per unit of CH and R16 per unit of Visor were incurred