Page 50 - MAC4861_2 Costing Class Slides Part 1
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TEST 3 - COSTING




                           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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