Here a scenario question, if ice maker is selling ice cream to as followed

• 25% of capacity to A Supermart at markup of 80% on imputed fixed cost and labour cost
• 30% of capacity to B Supermart at markup of 80% on imputed fixed cost and labour cost and ingredient cost
• 40% of capacity to direct sales of customers at markup of 80% on imputed fixed cost and labour cost and ingredient cost

The following is the given information on ice maker financial report

Ice cream revenue = $2,760,000

Variable Cost for Ingredient = $350,000

Variable Cost for Labour = $900,000

Contribution = $1,510,000

Imputed fixed cost = $500,000

The following is the given information on Supermart B financial report

Cost of sales from ice maker= $780,000

Can anyone teach me how to allocate as I have tried 1.8(fixed cost +variable cost) = $3,150,000. which doesn't tie to $2,760,000, hence, i couldn't allocate to A, B, and direct customer. Also, I have issue to tieing the $780,000 after allocating.

That is all the information from the question on the topic transfer pricing. Do I have to make assumption to solve this and please teach me how to allocate the cost to A, B, and direct customers. I tried but it doesn't tie and I dont understand.