Total 11,000,000 Sales Direct Material (Note 2) Direct Labour (Note 2) Factory Overhead Cost of Goods Sold 2,100,000 3,000,000 1,700,000 Actual Plant A 3,200,000 1,100,000 800,000 300,000 2,200,000 Dept 1 700,000 Dept 2 1,500,000 Plant B 1,400,000 400,000 500,000 250,000 1,150,000 600,000 550,000 Plant C 6,400,000 600,000 1,700,000 1,150,000 3,450,000 1,300,000 2,150,000 6,800,000 4,200,000 Gross Profit Advertising Selling Corporate Period Expenses Operating Profit Taxes Net Income 150,000 800,000 725,000 1,000,000 25,000 300,000 250,000 575,000 425,000 250,000 25,000 125,000 25,000 175,000 75,000 2,950,000 100,000 375,000 450,000 925,000 2,025,000 1,675,000 2,525,000 635,000 1,890,000 invested Assets 11,000,000 3,000,000 1,500,000 6,500,000 Note 2 Direct Material Direct Labour Price $ 12.00 $ 15.00 Volume 175,000 units 200,000 hours Total 2,100,000 3,000,000 Total 11,000,000 Sales Direct Material (Note 2) Direct Labour (Note 2) Factory Overhead Cost of Goods Sold 2,100,000 3,000,000 1,700,000 Actual Plant A 3,200,000 1,100,000 800,000 300,000 2,200,000 Dept 1 700,000 Dept 2 1,500,000 Plant B 1,400,000 400,000 500,000 250,000 1,150,000 600,000 550,000 Plant C 6,400,000 600,000 1,700,000 1,150,000 3,450,000 1,300,000 2,150,000 6,800,000 4,200,000 Gross Profit Advertising Selling Corporate Period Expenses Operating Profit Taxes Net Income 150,000 800,000 725,000 1,000,000 25,000 300,000 250,000 575,000 425,000 250,000 25,000 125,000 25,000 175,000 75,000 2,950,000 100,000 375,000 450,000 925,000 2,025,000 1,675,000 2,525,000 635,000 1,890,000 invested Assets 11,000,000 3,000,000 1,500,000 6,500,000 Note 2 Direct Material Direct Labour Price $ 12.00 $ 15.00 Volume 175,000 units 200,000 hours Total 2,100,000 3,000,000