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How to work out the sales: Profits (Marginal / ABC): Sales Less variable cost of sales Contribution: Less Fixed costs (ABC) Profits (Marginal / ABC):

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Profits (Marginal / ABC): Sales Less variable cost of sales Contribution: Less Fixed costs (ABC) Profits (Marginal / ABC): Profit margin on sales (%) Order 2109 'Kam 25,000 (4,795) 20,205 (7,965.80) 12,239.20 48.96% Order 2110 'Dam' 14,000 (6,783) 7,217 (6,298) 919 6.56% Order 2111 Zam 36,000 (4,644) 31.356 (13.130.12) 18.225.88 50.63% Total 75,000 (16,222) 58,778 (27,393.92 ) 31,384.08 41.85%

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