TheseleLtd produces cutlery sets out of high-quality wood and steel. The company makes a standard and a deluxe cutlery set. These sets are sold to retail department stores throughout the country. Thesele Ltd does not have any opening or closing inventory of cutlery sets, work-in-progress or raw materials. The management accountant provided you with the financial information for each of the cutlery sets for the month ended 31 May 2021 in the table below:

Financial information Standard Deluxe Total Selling price per set R400.00 R600.00 Variable expenses per set R240.00 R300.00 Direct fixed costs per set R80.00 R100.00 Fixed indirect costs per set, split as follows: Packaging material R756 000 Receipt and inspection R108 000 Storage R66 000 Sales and production (units) 9 000 3 000Standard Deluxe Receipt and inspection (minutes) 5 15 Storage (square metres) 0.3 0.2Standard Deluxe June (including the special order of deluxe cutlery sets) 4 000 6 000 July 9 000 3 000 August 9 450 3 300