Spall Spelling plc operates several manufacturing divisions, with each division treated as a profit centre. Division D's accountant has drawn up the following list of data prior to preparing the monthly performance statement for submission to head office. Sales 272 600 Fixed costs 72 400 Depreciation 36 000 Variable materials 47 000 Variable labour 63 700 Of the depreciation charge for the month, 25% relates to non-current assets over which the division has complete control. Of the fixed costs, 15% are non-controllable. The accountant has been notified that the head office cost allocation for the month is 43 200. Prepare a divisional performance statement for Division D.