Page 78 - BA2 Integrated Workbook - Student 2017
P. 78
Chapter 5
Marginal costing profit statement
ABC XYZ Total
$ $ $
Selling price 200 180
Direct materials 30 50
Direct labour 40 60
Variable overheads 10 15
–––– ––––
Contribution per unit 120 55
× units × 400 × 250
Total contribution 48,000 13,750 61,750
Less fixed overheads 27,000
––––––
Total Profit 34,750
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