Page 91 - BA2 Integrated Workbook STUDENT 2018
P. 91
Marginal and absorption costing
Marginal costing profit statement
ABC XYZ Total
$ $ $
Selling price 200 180
Direct materials 40 50
Direct labour 30 60
Variable overheads 10 15
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Contribution per unit 120 55
× units × 400 × 250
Total contribution 48,000 13,750 61,750
Less fixed overheads 27,000
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Total profit 34,750
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