PROFIT PLANNING

Mirza Sdn. Bhd., a leading nutrition, health and wellness company produces a product named 'Lomi' drink. This product recorded a sustained growth for the third quarter of 2019 despite the challenging economic climate. This was primarily a result of new and innovative products launched during the year, and were further strengthened by valueadding consumer campaigns and promotions mainly for South East Asian market. The company is practising a traditional budget. As an account manager, you are responsible to reassess the statement below, which was prepared by the production and account executives for the month of October, 2019.