Months	Production	Direct materials	Factory workers (wages)	Factory supervisors (salary)	Premises Rental	Maintenance costs *
April	5 800 units	R1 336 030	R1 566 000	R222 600	R820 000	R534 240
May	7 400 units	R1 704 590	R1 998 000	R222 600	R820 000	R551 520
June	8 600 units	R1 981 010	R2 322 000	R222 600	R820 000	R564 480

*The maintenance relates to plant and machinery, and it is charged at a flat rate per month plus an additional cost based on the number of units produced.

The entity sells its products at R950 per unit.

a) Calculate the total variable cost per unit in the month of June. (6)

b) What is the fixed cost for the month of June? (4)

c) Calculate contribution per unit. (2)

d) What will the total cost be for the month of July, if production is 12 000 units