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Dangerously Upallnight Total Sales (units) 4 000 2.000 6.000 (TZS.) (TZS.) (TZS.) Sales revenue 80 000 100 000 180 000 Variable material and labour

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Dangerously Upallnight Total Sales (units) 4 000 2.000 6.000 (TZS.) (TZS.) (TZS.) Sales revenue 80 000 100 000 180 000 Variable material and labour costs (60 000) (62.000) (122 000) Fixed production overheads (9 900) (18 000) (27 900) (Allocated on direct labour hours) Fixed administration overheads (1 600) (2 000) (3.600) (Allocated on sales value) Profit 8 500 18.000 26 500

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