Gamma Company provided you, as a consultant, the following information:

Profit Plan Actual American American Volume Dollars Volume Dollars ('000) '000) ('000 ('000) Sales Data Sales cheese (volume in litres) 5125 55555 5360 56280 Sales 'yogurt' (litres) 650 13520 518 13209 Total sales 5775 69075 5878 59489 Cost of Goods Sold Cost of cheese Dairy ingredients (litres) 4100 27798 4824 26532 Other ingredients (100gr.) 2050 7380 2412 3449 Labor (hours) 20.5 492 26.8 536 Cost of yogurt Dairy ingredients (litres) 585 3510 362.2 1811 Other ingredients (100gr.) 130 2080 129.5 181 Labor (hours) 52.16 978 41.44 1036 Contribution margin 26837 29312 Other costs Supervision, energy, maintenance 7860 7940 Depreciation 1680 1750 Operating margin 17297 19622 Selling and Administrative Expenses Delivery expenses 2764 2915 Depreciation of trucks 1631 1643 Selling expenses 346: 3656 Advertising 3662 3444 Administrative salaries and expenses 2530 2601 Rent 399 399 Allocates central office expenses 517 617 Profit before interest and taxes 2333 4347