The assistant cost accountant is still new at the job and he knows that you are a student now in Cost Accounting! He supplies you with the following information for 2009 and asks you to assist him in certain calculations. Direct material: R80 000 Direct labour: R60 000 Total units produced: 10 000 Factory rent: R2 000 per month Depreciation: R10 500 per annum Other Fixed manufacturing overheads: R2 500 per month Variable manufacturing overheads: R15 000 Determine: 1. Total variable cost 2. Total fixed cost 3. Total cost for 2010 if the company will be producing 15 000 units.