MAC3701 Assignment 2 Semester 1 2026 – Due 16 April 2026

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MAC3701 Assignment 2 Semester 1 2026

Part A (28 Marks; 50 Minutes) The following is the actual information for the PD for the month of December: 1.1 220 000 whole coconuts were processed during the month. Actual yields from processing were: Description Yield Virgin coconut oil (VCO) 0,35 litres per coconut Coconut water (FCWater) 0,45 litres per coconut Coconut husk (Husk) 500 grams per coconut 1.2 Raw coconuts were purchased at R18 per coconut. 1.3 Processing is performed in batches of 500 coconuts per batch. 1.4 Variable manufacturing overheads (VMO) were R440 per batch. 1.5 The standard labour clock rate was R90 per work hour, and it takes 12 clock minutes to process one coconut. CNC allows for a 10% idle time. 1.6 Fixed manufacturing overheads (FMO) for the month amounted to R150 000, which was initially budgeted for at R120 000 for the same level of production. 1.7 Coconut water is further purified and pasteurised to improve its taste, clarity, and shelflife at a cost of R12 000 per Kilolitre (KL). The further-processed coconut water is sold for R70 a litre.