As customers cannot purchase a single bottle of Pulp separately, the companys accounts are viewed in terms of number of boxes. Table 1 illustrates the 2019 Pro Forma Income Statement.

Using absorption costing system, then calculate the unit (box) profit of each Public, Corporate and Retail. Where needed, show your answer to 2 decimal places.

Table 1 - 2019 Pro Forma Income Statement Public Corporate Retail Total Number of boxes sold 15,000 9,000 36,000 60,000 Sales () 1,050,000 567,000 2,052,000 3,669,000 Cost of sales () 576,000 334,800 1,296,000 2,206,800 Gross profit () 474,000 232,200 756,000 1,462,200 Operating Expenses () Delivery 254,000 Visits to customers 96,000 Depot 192,000 Web site 80,000 Other selling expenses 120,000 Finance and admin 285,000 Net profit () 435,200 Table 2 - Mixed Data Public Corporate Retail Average boxes sold per customer 1.5 9.0 12.0 Sales orders 10,000 1,000 3,000 Average delivery cost per order 7 40 48 Visits to customers 0 300 180 Cost per visit 0 200 200 Web site hits 130,000 20,000 10,000 Direct Labour Hours per 10 boxes 1 0.5 0.5 Machine Hours per 10 boxes 2 2 2