Jungle Animals makes 10 model animals with the following cost structure. L01 Selling Direct Direct Variable Price Labour Materials Overheads

= i £ £

Alligators 1.00 0.50 0.20 0.35 Bears 1.20 0.60 0.10 0.30 Cougars 1.10 0.66 0.15 0.33 Donkeys eto 0.60 0.18 0.30 Eagles 1.20 0.56 0.12 0.28 Foxes 0.90 0.50 0.10 0.25 Giraffes 1.05 0.40 0.25 0.20 Hyenas Te20 0.56 0.10 0.28 Iguanas 0:95 0.40 On2 0.20 Jackals 0.80 0.40 0.13 0.20 Required:

(i) Calculate the contribution per toy.

(ii) Calculate the contribution/sales ratio per toy.

(iii) Which two toys bring in the greatest contribution?

(iv) Which three toys have the highest contribution/sales ratio?

(v) Which two toys would you not manufacture at all?