The Growth Component

 Actual units Actual units of  Selling

Revenue effect  of output sold  output sold   price
 in 2017 in 2016  in 2016
of growth =  
= (210  200)  $40,000 = $400,000 F

 Units of Actual units 

 input required of inputs 
Cost effect of to produce 
 2017 used to  Input
growth for  output produce  price
variable costs =  in 2016 2016 ouput   in 2016

 Actual units of capacity in Actual 

Cost effect of  2016 because adequate  units of  Price per unit
growth for  capacity exists to produce capacity  of capacity
fixed costs =  2017 output in 2016 in 2016  × in 2016