Calculate the selling price per unit for the school bags for the year ended 28 February 2026.

let's tackle these questions about school bags. 4.1 Calculate the selling price per unit for the school bags for the year ended 28 February 2026. Step 1: Identify the formula for the break-even point in units. Break-even Point (units) = Total Fixed CostsSelling Price per Unit - Variable Costs per Unit Step 2: Rearrange the formula to solve for the Selling Price per Unit. Selling Price per Unit = Total Fixed CostsBreak-even Point (units) + Variable Costs per Unit Step 3: Substitute the given values for 2026. Total Fixed Costs = R794 880 Break-even Point (units) = 8 280 units Variable Costs per Unit = R358 Selling Price per Unit = (R794\,880)/(8\,280) + R358 Selling Price per Unit = R96 + R358 Selling Price per Unit = R454 The selling price per unit for school bags for the year ended 28 February 2026 is R454. 4.2 Identify the variable cost that caused the biggest problem for the school bags in 2026 compared to 2025 figures. Give a valid solution for the problem identified. Step 1: Compare the individual variable costs per unit for 2026 and 2025. Direct material cost: 2026: R138 2025: R174 Change: R138 - R174 = -R36 (Decrease) Direct labour cost: 2026: R197 2025: R150 Change: R197 - R150 = +R47 (Increase) Selling and distribution cost: 2026: R23 2025: R42 Change: R23 - R42 = -R19 (Decrease) Step 2: Identify the variable cost that increased the most. The Direct labour cost increased by R47 per unit, which is the largest increase among the variable costs. Step 3: Provide a valid solution for the identified problem. A valid solution for the increased direct labour cost is to invest in training programs to improve labour efficiency and productivity, or to explore automation of certain production processes to reduce reliance on manual labour. What's next? Send me the next one 📸