Q.1

Calculate the contribution and profit for September 2020, using marginal costing principles, if sales were as follows.

(a) 10,000 Arigato (b)20,000 Arigato (c) 15,000 Arigato

Computation of Contribution Margin & Profit- Amben Ltd.
Sales Qty	10000	20000	15000
Sales (a)	$300,000	$600,000	$450,000
Less: Variable cost
Direct Material	$80,000	$160,000	$120,000
Direct Labour Cost	$40,000	$80,000	$60,000
Variabel production Cost	$20,000	$40,000	$30,000
Total Variable Cost (b)	$140,000	$280,000	$210,000
Contribution (c=a-b)	$160,000	$320,000	$240,000
Less: Fixed Cost (d)	$45,000	$45,000	$45,000
Profit (c-d)	$115,000	$275,000	$195,000