EXHIBIT I Cecil's Prot Statement for the last six months' trading \"m\" (000) (000) (000) til-I Sales revenue 340 200 300 340 Direct materials 100 96 90 286 Direct labour 63 4B 53 164 Variable workshop [1' l6 15 43 overheads Apportionod xed. 60 70 68 I98 workshop overheads Total manufacturing 240 frosts Gross prot (less) 100 Selling & distribution costs Ne1 prot EXHIBIT 2 Mary's Initial Information Gathering Prot statement: Numbers of each product sold in the period covered by the statement : Wardrobes 200 Dressing table: Chests of drawers Selling and distribution costs includes delivery costs to the customer, Amount paid to deliveryr contractor for last six 15 19 600 months Average delivery cost per product Dressing tables: Six months ago John made the decision to buy in the mirror section of the dressing tables from a local rm at a cost of 200 each. Mary has found the original estimate of the cost if the companyr were to continue making the minor section in house,which was used for comparison with the sub-contract price.'l'his is shown below: Direct materials Direct labour Variable overheads Fixed overheads Total 220