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Black Tyres Flexible Budget Year Ended 30 June 2018 budget actual High Performnce Tyre sales volume 97,500 120,095 tyres $ per tyre $ per tyre

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Black Tyres Flexible Budget Year Ended 30 June 2018 budget actual High Performnce Tyre sales volume 97,500 120,095 tyres $ per tyre $ per tyre selling price 126.087 122.324 variable costs (88.261) (88.360) contribution margin $ per tyre 37.826 33.964 Both Products Combined sales volume 302,500 309,453 tyres ??? market share 5.185% 5.307% $ per tyre selling price 97.877 97.490 $ per tyre variable costs (69.463) (71.215) contribution margin S per tyre 26.274 28.414

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