Total ($) Per Unit ($)

Sales
Less Variable Costs
Direct labour cost
Direct Materials
Variable production overheads
Selling & Admin variable overhead
Total Variable Costs
Contribution Margin
Less fixed costs
Production fixed overheads
Selling & admin fixed overheads
Fixed costs
Total Costs
Profit
Profit %
 Total ($) Per Unit ($)
Sales
Direct labour cost
Direct Materials
Machine set-ups
Machine Hours
# compents
# deliveries
# of production
Total Costs
Profit
Profit %

Simple Difficult Complex

Machine set-ups 2,000 3,000 4,800
Machine Hours 8,000 5,000 800
Number of components 4,000 6,000 4,000
Number of deliveries 10 12 40
Number of prodcution runs 5 5 15

Simple Difficult Complex

Machine costs 28000 17500 2800
Machine set-up 13000 19500 31200
Stores 8000 12000 8000
packing/delivery cost 15000 18000 60000
Engineering costs 20000 20000 60000
Total Cost drivers Machine costs
9,800 6.5 Machine set-up
13,800 3.5 Stores
14,000 2 packing/delivery cost
62 1500 Engineering costs
25 4000

Simple Difficult Complex

14 17.5 7
6.5 19.5 78
4 12 20
7.5 18 150
10 20 150

Simple Volume 2,000

Difficult Volume 1,000
Complex Volume 400
 48,300
63,700
28,000
93,000
100,000