Calculus Company makes professional calculators. The profit plan and actual results for the previous year, 2019, are as follows:

Profit plan Actual Results

Volume / pounds Volume / Pounds

Sales 6,000 36,000 7,000 49,000

Cost of Goods sold

Raw Material (KG) 3,000 18,000 1,000 15,000

Raw material (L) 1,200 7,200 650 19,500

Labor (Hours) 300 3,600 280 5,600

Contribution Margin 7,200 8,900

Other costs

Energy 1,000 1,900

Maintenance 750 600

Depreciation 1,400 1,600

Profit before interest 4,050 4,800

and tax

The plant manager, Maher , has instructed the plant management accountant to prepare a detailed report to be sent to corporate headquarters comparing each component's actual result with the amounts set forth above in the annual budget.

Required: Explain the difference between the expected and actual profit. Show your workings.

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