The Greenlight Cabinet Company manufactures cabinets for home and office use. It has provided you the results of its first quarter for its two-shelf filing cabinets.

	January	February	March
Production	2 900 units	3 700 units	4 300 units
Direct materials	377 000	481 000	559 000
Direct labour	391 500	499 500	580 500
Fixed production overheads	89 040	89 040	89 040
Depreciation	328 000	328 000	328 000
Telephone *	213 696	217 728	225 792

*Telephone includes line rental.

Greenlight Cabinets sells its filing cabinets for R450 per unit.

REQUIRED

a) Calculate the total variable cost per unit in the month of March (6)

b) What is the fixed cost for the month of March? (4)

c) What will be the total cost for the month of April, if production is 5 000 units? (3)

d) Calculate contribution per unit. (2)