19.4* The following information relates to Pole Limited for the year to 31 January 2007.

£000 Administration expenses:

Fixed 30 Variable 7 Semi-variable (fixed 80%, variable 20%) 20 Materials:

Direct 60 Indirect 5 Production overhead (all fixed) 40 Research and development expenditure:

Fixed 60 Variable 15 Semi-variable (fixed 50%, variable 50%) 10 Sales 450 Selling and distribution expenditure:

Fixed 80 Variable 4 Semi-variable (fixed 70%, variable 30%) 30 Wages:

Direct 26 Indirect 13 Required:

Using the above information, compile a contribution analysis statement for Pole Limited for the year to 31 January 2007.