Plumber Ltd makes two products, the Loo and the Wash. Information relating to each of these products for April 19X1 is as follows:

	Loo	Wash
Opening stock	Nil	Nil
Production (nits)	15,000	6,000
Sales (units)	10,000	5,000
	Ksh.	Ksh.
Sales price per unit
Unit costs	20	30
Direct costs
Direct materials	8	14
Direct labour	4	2
Variable production overhead	2	1
Variable sales overhead	2	3
Fixed costs for the month		Ksh.
Production costs		40,000
Administration cost		15,000
Sales and distribution costs		25,000

Using marginal costing principles, calculate the profit in April 19x1. Use the approach set out in Note (d) to the Water Ltd case, above