Calculate the profit or loss for Job XXX2 and Job XXX3, showing the steps.

$$\text{Total Material Cost} = \text{Opening Material} + \text{Current Month Material}$$ $$\text{Total Material Cost} = \text{R}20\,350 + \text{R}52\,000 = \text{R}72\,350$$

$$\text{Total Labour Cost} = \text{Opening Labour} + \text{Current Month Labour}$$ $$\text{Total Labour Cost} = \text{R}17\,000 + \text{R}36\,000 = \text{R}53\,000$$

The current month's applied overheads are R15.00 per unit for 7 000 units.

$$\text{Current Month Overheads} = 7\,000 \text{ units} \times \text{R}15.00/\text{unit} = \text{R}105\,000$$ $$\text{Total Applied Overheads} = \text{Opening Applied Overheads} + \text{Current Month Overheads}$$ $$\text{Total Applied Overheads} = \text{R}32\,250 + \text{R}105\,000 = \text{R}137\,250$$

$$\text{Total Production Cost} = \text{Total Material Cost} + \text{Total Labour Cost} + \text{Total Applied Overheads}$$ $$\text{Total Production Cost} = \text{R}72\,350 + \text{R}53\,000 + \text{R}137\,250 = \text{R}262\,600$$

The selling and marketing cost for Job XXX2 is R2 200.

$$\text{Total Cost of Sales} = \text{Total Production Cost} + \text{Selling and Marketing Cost}$$ $$\text{Total Cost of Sales} = \text{R}262\,600 + \text{R}2\,200 = \text{R}264\,800$$

Job XXX2 produced 7 000 units and was invoiced at R65.00 per unit.

$$\text{Sales Revenue} = \text{Units Produced} \times \text{Selling Price Per Unit}$$ $$\text{Sales Revenue} = 7\,000 \text{ units} \times \text{R}65.00/\text{unit} = \text{R}455\,000$$

$$\text{Profit} = \text{Sales Revenue} - \text{Total Cost of Sales}$$ $$\text{Profit} = \text{R}455\,000 - \text{R}264\,800 = \text{R}190\,200$$

The profit for Job XXX2 is $\boxed{\text{R}190\,200}$.

$$\begin{array}{|l|r|} \hline \textbf{Job Card: Job XXX2} & \textbf{Amount (R)} \\ \hline \text{Direct Material:} & \\ \quad \text{Opening Balance} & 20\,350 \\ \quad \text{Current Month} & 52\,000 \\ \quad \textbf{Total Direct Material} & \mathbf{72\,350} \\ \text{Direct Labour:} & \\ \quad \text{Opening Balance} & 17\,000 \\ \quad \text{Current Month} & 36\,000 \\ \quad \textbf{Total Direct Labour} & \mathbf{53\,000} \\ \text{Applied Overheads:} & \\ \quad \text{Opening Balance} & 32\,250 \\ \quad \text{Current Month (7 000 units} \times \text{R}15.00) & 105\,000 \\ \quad \textbf{Total Applied Overheads} & \mathbf{137\,250} \\ \textbf{Total Production Cost} & \mathbf{262\,600} \\ \text{Selling and Marketing Cost} & 2\,200 \\ \textbf{Total Cost of Sales} & \mathbf{264\,800} \\ \text{Sales Revenue (7 000 units} \times \text{R}65.00) & 455\,000 \\ \textbf{Profit} & \mathbf{190\,200} \\ \hline \end{array}$$

Job XXX3 Profit/Loss Calculation

$$\text{Total Material Cost} = \text{Opening Material} + \text{Current Month Material}$$ $$\text{Total Material Cost} = \text{R}19\,000 + \text{R}76\,000 = \text{R}95\,000$$

$$\text{Total Labour Cost} = \text{Opening Labour} + \text{Current Month Labour}$$ $$\text{Total Labour Cost} = \text{R}16\,500 + \text{R}55\,000 = \text{R}71\,500$$

The current month's applied overheads are R15.00 per unit for 8 000 units.

$$\text{Current Month Overheads} = 8\,000 \text{ units} \times \text{R}15.00/\text{unit} = \text{R}120\,000$$ $$\text{Total Applied Overheads} = \text{Opening Applied Overheads} + \text{Current Month Overheads}$$ $$\text{Total Applied Overheads} = \text{R}36\,125 + \text{R}120\,000 = \text{R}156\,125$$

$$\text{Total Production Cost} = \text{Total Material Cost} + \text{Total Labour Cost} + \text{Total Applied Overheads}$$ $$\text{Total Production Cost} = \text{R}95\,000 + \text{R}71\,500 + \text{R}156\,125 = \text{R}322\,625$$

The selling and marketing cost for Job XXX3 is R2 200.

$$\text{Total Cost of Sales} = \text{Total Production Cost} + \text{Selling and Marketing Cost}$$ $$\text{Total Cost of Sales} = \text{R}322\,625 + \text{R}2\,200 = \text{R}324\,825$$

Job XXX3 produced 8 000 units and was invoiced at R65.00 per unit.

$$\text{Sales Revenue} = \text{Units Produced} \times \text{Selling Price Per Unit}$$ $$\text{Sales Revenue} = 8\,000 \text{ units} \times \text{R}65.00/\text{unit} = \text{R}520\,000$$

$$\text{Profit} = \text{Sales Revenue} - \text{Total Cost of Sales}$$ $$\text{Profit} = \text{R}520\,000 - \text{R}324\,825 = \text{R}195\,175$$

The profit for Job XXX3 is $\boxed{\text{R}195\,175}$.

$$\begin{array}{|l|r|} \hline \textbf{Job Card: Job XXX3} & \textbf{Amount (R)} \\ \hline \text{Direct Material:} & \\ \quad \text{Opening Balance} & 19\,000 \\ \quad \text{Current Month} & 76\,000 \\ \quad \textbf{Total Direct Material} & \mathbf{95\,000} \\ \text{Direct Labour:} & \\ \quad \text{Opening Balance} & 16\,500 \\ \quad \text{Current Month} & 55\,000 \\ \quad \textbf{Total Direct Labour} & \mathbf{71\,500} \\ \text{Applied Overheads:} & \\ \quad \text{Opening Balance} & 36\,125 \\ \quad \text{Current Month (8 000 units} \times \text{R}15.00) & 120\,000 \\ \quad \textbf{Total Applied Overheads} & \mathbf{156\,125} \\ \textbf{Total Production Cost} & \mathbf{322\,625} \\ \text{Selling and Marketing Cost} & 2\,200 \\ \textbf{Total Cost of Sales} & \mathbf{324\,825} \\ \text{Sales Revenue (8 000 units} \times \text{R}65.00) & 520\,000 \\ \textbf{Profit} & \mathbf{195\,175} \\ \hline \end{array}$$