Question 1 Read the below scenario and answer the questions that follow. [44 Marks] Your high school friend Dineo has completed her Fashion Design course and is considering opening a textile factory where she will produce and sell clothing of her own design. Having heard that you are studying Introduction to Cost Accounting module, she has approached you to assist her with the cost behaviour and classification of items that she will need to run the business. 1.1 Mention and explain the three elements of manufacturing costs and provide at least two examples for each. 1.2 Complete the following table by marking(/ticking) the appropriate box(s). (6 marks) Cost item Factory manager's salary (e.g.) Depreciation of sewing machines Factory's rates and taxes Heavy-duty fabric (denim) Leather Dye for fabrics Rent on factory building Fabrics dye employee Depreciation of dyeing machines Knitting employees Insurance of factory building Yarn Salesperson Commission Cost behaviour Variable Fixed (11 marks) In relation to units of production Direct Indirect