Page 10 - CIMA OCS August 2018 Day 2 Tasks
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CIMA AUGUST 2018 – OPERATIONAL CASE STUDY
REFERENCE MATERIALS – ANA OLAF’S ANALYSIS
CHART
st
Supporting documents – Budgeted figures for year ended 31 March 2019
Black Teas Green Teas Infusions Total
D$000 D$000 D$000 D$000
Revenue 84,000 32,010 28,000 144,010
Variable costs (39,281) (13,458) (15,854) (68,593)
Contribution 44,719 18,552 12,146 75,417
C/S ratio 53.2% 58.0% 43.4% 52.4%
Contribution 75,417
Fixed costs (48,750)
Operating profit 26,667
32 KAPLAN PUBLISHING
