Buhner Ltd makes only one product, the cost card of which is: Direct materials Direct labour Variable production overhead Fixed production overhead Variable selling cost The selling price of one unit is $25. 536245 5 Budgeted fixed overheads are based on budgeted production of 5,000 units. Sales during the period were 3,000 units and actual fixed production overheads incurred were $25,000. (a) Calculate the total contribution earned during the period. (b) Calculate the total profit or loss for the period.