Page 42 - 5.2 i. Manac Costing ITC Summarised Notes
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ITC EXAM PREP
Costing variances – example 1
Calculations:
C1: (R630 000 + R1 260 000 + 210 000) / 21 000 = R100 per unit
R100 x 2 000 units = R200 000
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