Departments
	Furnishing $000	Kitchenware $000	Restaurant $000	Menswear $000	Toys $000
Sales	540.0	960.0	390.0	410.0	660.0
Purchases for resale	390.0	670.0	315.0	219.0	550.0
Opening stock	250.0	63.0	24.5	27.0	197.0
Closing stock	263.0	53.0	24.0	25.5	229.5
Non-management wages	60.0	45.0	101.0	60.0	95.0
Departmental expenses	20.0	10.0	16.5	4.0	20.0
Sales promotion cost	14.0	2.0	nil	1.0	20.0
Per cent of floor space occupied by department	20	20	15	35	10

Christina has looked into the behaviour of these costs at different sales levels. Purchases of goods for resale in all departments varied proportionately with the level of sales. Additionally, due to the staffing policy of the company (see note on staffing policy below), so did the wages of non-management staff. Departmental expenses (for instance, wrapping paper for goods purchased, cleaning of staff uniforms) were also considered to vary with the level of sales, and there seemed to be a direct correlation between sales promotion costs in the departments and the increase in sales. Other costs totalling $400,000 (not included in the above schedule) were considered not to change with sales levels and some of these costs could not be directly related to individual departments.

1. On the assumption that the costs for this trading period will not change significantly from those of the previous period, prepare marginal costing statements to show contributions for each department and contribution and profit for the Store overall on the basis of:

1. All departments remaining in operation
2. The closure of the Restaurant Department