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Max plc had the following budget and actual figures for Product RNS during June: Budget Actual Output 1.000 units 1.400 units (production and sales) (f

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Max plc had the following budget and actual figures for Product RNS during June: Budget Actual Output 1.000 units 1.400 units (production and sales) (f ) (f ) Sales revenue 130.000 175.000 Raw materials -45.000 15.000 kgs -60.500 22,000 kgs Labour -60.000 5,000 hours -74.800 6.800 hours Fixed overheads -5,000 -6,000 Operating profit 20,000 33,700

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