The production department of Marks(Pty) Ltd has submitted the following forecast of units to be produced by quarter for the upcoming financial year Units to be produced 1st quarter 2nd quarter 3rd Quarter 4th Quarter 12000 10 000 13000 14000 Each unit requires 0,2 direct labour hour and direct labourers are paid R12 per hour In addition ,the variable manufacturing Overhead rate is R1.75 per direct labour hour. The fixed manufacturing overhead is R86