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CONFIDENTIAL QUESTION 219 marks; 16.2 minutes) SAL Each of the following situations are independent. Kester Company had ending inventory cost of RSO 000 under absorption costing Ending inventory costs R34 000 under variable casting Kester produced 16 000 units and sold 15 200 a Calculate the fixed overhead per unit? If fixed overhead is based on normal production of 16 000 units, calculate the total fixed overhead? 2.2 Gonsalves Company has prime cost of R60 per unit. Totalfixed overhead is R230 000 and is allocated based on normal production of 20 000 units Ending inventory consists of 6 000 units which cost R80 per unit under absorption costing, 14000 a Calculate the variable overhead cost per unit. 2.3 Last year. Shermer Company's operating income was R450 000 under absorption casting and R425 000 under variable casting Fixed overhead was applied at the rate of R25 per unit. Beginning inventory was zero. a. How many units were in ending inventory? Required: 25 You are required to answer each question independently 450000 (25 ) 42scoo