Division A

A B
Sales 36000 9600
Costs: 6000 15600
Fittings From Division B 6000
Other Materials 16000 1000
Labour Costs 3600 3000
Annual Fixed Overheads 7440 4400

2960 7200

Sales Value -96000

Labour Cost 48000

Lost Contribution On DW and WM -118500
Costs -3700
Supplier payments 88500
Income 12000
Supervisor Costs 0
-69700

Machine Set Up Costs

Machine Set up Costs 120540

50 40 15
58800 3 5 4

9.8 150 200 60

Component Processing 643100

98100 20000 30000 9000

32.7
DL COST 3700