B(2 units instead of 1 now) C D

Material 10 10 5
Labour 10 15 10
Allocated cost 20.72 31.08 20.72
Standard cost 40.72 56.08 35.72
40% mark up 16.288 22.432 14.288
Selling price 57.008 78.512 50.008

Industry SP
B(2 units instead of 1 now) C D
Material 10 10 5
Labour 10 15 10
VOH 15 5 7.5
FC 20 12.5 12.5
Standard cost(industry) 55 42.5 35
40% mark up 22 17 14
SP(industry) 77 59.5 49

SP(industry) 77 59.5 49
Standard cost 40.72 56.08 35.72
Profit 36.28 3.42 13.28
Markup% 89.0962671905698 6.098431 37.17805
 B C D
Current Volume 2000 1000 1000
Actual Volume 2000 0 2000

Labour hour/unit VOH/unit units

B 1 7.5 2000
D 2 7.5 2000

VOH 30000
FOH 45000
75000

Labour hours 6000

Allocation rate/h 12.5

B(2 units instead of 1 now) D(2 units instead of 1 now)

Material 10 10
Labour 10 20
Allocated cost 25 25
Standard cost 45 55
40% mark up 18 22
Selling price 63 77

Industry SP
B(2 units instead of 1 now) D(2 units instead of 1 now)
Material 10 10
Labour 10 20
VOH 15 15
FC 20 25
Standard cost(ind 55 70
40% mark up 22 28
SP(industry) 77 98

SP(industry) 77 98
Standard cost 45 55
Profit 32 43
Markup% 71.1111111111111 78.1818181818182
Labour hours Total
2000 15000
4000 15000
6000 30000