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 (2) 4.2 Mark-up is 32% of production cost (2) 4.3 Mark-up is 25% of variable cost 4.4 Mark-up is 15% of total cost [8]