Page 10 - CIMA OCS Workbook February 2019 - Day 2 Tasks
P. 10
CIMA FEBRUARY 2019 – OPERATIONAL CASE STUDY
REFERENCE MATERIALS – PING BENNETT’S ANALYSIS
CHART
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Supporting documents – Budgeted figures for year ended 31 December 2019
Domestic Commercial Total
F$000 F$000 F$000
Revenue 13,420 7,520 20,940
Variable costs (9,959) (4,684) (14,643)
Contribution 3,461 2,836 6,297
C/S ratio 26% 38% 30%
Contribution 6,297
Fixed costs (4,516)
Operating profit 1,781
32 KAPLAN PUBLISHING
