The following information is relevant for the movement in quantities Budgeted and actual production 10 000 units Opening Inventory Units sold 9 000 units Actual and budgeted costs for the year were as follows: Fixed costs Variable costs Direct materials R 50.00 per unit produced Direct labour R 30 00 per unit produced Manufacturing overhead R 5 00 per unit produced (allocated based on actual R 90 000 production) Selling and administrative R 100 000 R 6 00 per unit sold expenses