a 3900000 units 4200000 units 4500000 units Per Unit Units Sold 3,900,000 4,200,000 4,500,000 Sales Price Per unit 25 25 25 25 Total Sales value 97,500,000 105,000,000 112,500,000 Variable Cost Direct material 4.68 18,252,000 19,656,000 21,060,000 Direct Labour 5.90 23,010,000 24,780,000 26,550,000 Variable Production Overehad 3.90 15,210,000 16,380,000 17,550,000 Varaiable Selling Expenses 2.00 7,800,000 8,400,000 9,000,000 Total variable Cost 16.48 64,272,000 69,216,000 74,160,000 Contrbution Margin from Pumps 8.52 33,228,000 35,784,000 38,340,000 Net Income From repair & maintenance 1,050,000 1,050,000 1,050,000 Profit Before Fixed Cost 34,278,000 36,834,000 39,390,000 Fixed Cost: Fixed production Overehad 5,551,000 5,551,000 5,551,000 Fixed Selling Expenses 8,567,000 8,567,000 8,567,000 Fixed administration cost 9,585,000 9,585,000 9,585,000 Total Fixed Cost 23,703,000 23,703,000 23,703,000 Budgted profit for The year 10,575,000 13,131,000 15,687,000 b Sales Volume variance (Delta in Quantity*Contrbution margin) 2,556,000 5,112,000 (4200000-3900000) *8.52 (4500000-3900000) *8.52