| |
The variable costing statement could be redrafted:
| Products |
A
|
B
|
C
|
Total
|
| Sales |
10,000
|
-
|
8,000
|
18,000
|
| less Variable Costs: |
|
|
|
|
| Direct Labour |
1,000
|
-
|
1,000
|
2,000
|
| Direct Materials |
1,600
|
-
|
500
|
2,100
|
| Variable Overhead |
400
|
-
|
200
|
600
|
| Contribution |
7,000
|
-
|
6,300
|
13,300
|
| less Fixed Overhead |
|
|
|
5,250
|
| Profit |
|
|
|
8,050
|
|
|
