In 2001

Selling price: 10

Quantity sold:10

Unit cost:7

In 2002

Selling price: 9

Quantity sold: 13

Unit cost: 6

	2001				2002
aSelling price	10			Selling price		9
Quantity	10			Quantity		13
Unit Cost	7			Unit Cost		6
	2001	Volume impact	Price impact	Cost impact		2002
Sales	100					117
Total Cost	70					78
Margin	30	9	10	10		39
Margin rate	30%	9%	10%	10%		33.33%

PLEASE ANALYZE THE IMPACT OF VOLUME, PRICE AND COST CHANGES ON THE MARGIN

• IN TERMS OF VALUE
• IN TERMS OF MARGIN RATE