Intermediate. Z plc provides a single service to its customers. An analysis of its budget for the
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Intermediate. Z plc provides a single service to its customers.
An analysis of its budget for the year ending 31 December shows that in period 4, when the budgeted activity was 5220 service units with a sales value of £42 each, the margin of safety was 19.575 per cent.
The budgeted contribution to sales ratio of the service is AO per cent.
Budgeted fixed costs in period 4 were nearest to
(a) £1700
(b) £71000
(c) £88000
(d) £176000 CIMA Management Accounting - Performance Management
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