make assumptions where necessary and state comments

For example, at XYZ manufacturers, which manufactures carts, the variable expenses per cart 3.1 Fixed Costs Variable Costs General Labour R150000 Steel Rent Insurance R500 R30000Direct labour R500C0 R2000 Water Materials R1000 R40000 Advertising R50000 Fixed Utilities R45000 If one cart is sold at R2500. What is the break even point. is it rget. How n ta 3.2 Explain the importance of machine availability in achieving productio calculated? Derive the formula for calculating machine hourly rate. 3.3 [20]