Table 2. Original Budgeted Profit for Year Ended 31 December Units sold 3,900,000 Budget item (GBP) Per unit Total Sales revenues - Europe 25.00 97,500,000 Variable costsDirect materials Direct labour Variable production overhead Variable selling expenses Total variable costs Income Contribution from pumps Net income from repairs and maintenance Prots before xed costs Fixed costs Fixed production overhead Fixed selling expenses Fixed administration costs 4.68 5.90 3.90 2.00 16.48 8.52 18,252,000 23,010,000 15,210,000 7,800,000 64,272,000 33,228,000 1,050,000 34,278,000 5,551,000 8,567,000 9,585,000