QUESTION 4 Table 5 presents the estimated unit cost of manufacturing Vaccines based on normal production capacity: Table 5 Cost Direct Material R105.00 Direct Labour R120.00 Variable manufacturing overheads R90.00 Fixed manufacturing overheads R45.00 Variable selling, administration, and R15.00 distribution Fixed selling, administration, and R30.00 distribution Calculate the selling price in each of the cases below using the cost-plus pricing method: 4.1 Mark-up is 54% of variable production cost 4.2 Mark-up is 32% of production cost (2) 22 4.3 Mark-up is 25% of variable cost 4.4 Mark-up is 15% of total cost QUESTION 5 The following cost are the cost and activity levels incurred at Covid Retail for the last four months of the year. Table 6 Months Total Cost Volume (units) September R3 750.00 650 October R4 250.00 850 November R4 000.00 750 December R4 750.00 1150 5.1. Calculate the simple regression analysis using a statistical-analytical technique to determine a regression line. (2) (2) [8] (23) [23]