Direct material - 10 kilograms at 15 per kg 150

Direct wages - 5 hours at 8 per hour 40

Variable cost 190

Selling price 300

The budgeted fixed production overhead cost is 45,000 and sales of 750 units were budgeted. Hewlart Limited uses a marginal costing system.

During April 2020 the actual results were as follows:

Sales 700 units @ 320 224,000

Direct materials: 7,500 kg 111,750

Direct wages 3,400 hours 27,880

Fixed production overhead 37,000 176,630

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Profit 47,370