The following details relate to product R: Level of activity (units) 1 000 2 000 (N$/unit) (N$/unit) Direct materials 4.00 4.00 3.00 Direct labour 3.00 3.50 Production overhead 2.50 Selling overhead 1.00 0.50 The total fixed cost and variable cost per unit are: Select one: O a. Total fixed cost (N$2 000) & Variable cost per unit (N$1.50) O b. Total fixed cost (N$3 000) & Variable cost per unit (N$7.00) O c. Total fixed cost (N$2 000) & Variable cost per unit (N$8.50) O d. Total fixed cost (N$3 000) & Variable cost per unit (N$8.50) O e. Total fixed cost (N$2 000) & Variable cost per unit (N$7.00) The following data relate to a manufacturing company. At the beginning of August there was no inventory. During August 2000 units pf product X were produced, but only 1750 units were sold. The financial data for product x for August were as follow: N$ Materials 40 000 Labour 12 600 Variable overheads 9 400 Fixed production overheads 22 500 Variable selling costs 6 000 Fixed selling costs 19 300 What was the value of inventory of X at 31 August, using a variable costing approach? Select one: O a. None of all O b. N$10 562 O c. N$6 575 Od. N$8 500 O e. N$7 750 JB Limited manufactures and sells two products, J and B. The expected sales mix is 5 (J):3 (B). Total budgeted sales for the next year are N$5 million. J has a contribution to sales ratio of 35% and B 55%. Budgeted annual fixed costs are N$500 000. What is the budgeted break-even sales value? Select one: O a. N$1 233 767 O b. N$1 176 471 O c. None of all d. N$1 111 112