Income method alternatives. (From ACCA Financial Information for June 2005) (30 minutes] ation for Managemen ement, Part run decision-making, and why? Archibald Ltd manufactures and sells one product. Its budgeted profit state first month of trading is as follows profit statement for t 7.14 216000 Sales (1200 units at 180 per unit) Less Cost of sales: 180000 Production (1800 units at 100 per unit) Less Closing stock (600 units at 100 per unit) (60000) Gross proft Less Fixed selling and distribution costs Net profit (120,000) 96000 (41 000) 55,000