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Tulip Lily Rose Total '000 '000 '000 '000 Sales 320 960 1,000 2,280 Variable Costs: Direct Ingredients 100 300 350 750 Direct Labour 30

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Tulip Lily Rose Total '000 '000 '000 '000 Sales 320 960 1,000 2,280 Variable Costs: Direct Ingredients 100 300 350 750 Direct Labour 30 80 50 160 Variable Overhead 110 180 200 490 Fixed Overhead (apportioned) 100 270 300 670 340 830 900 2,070 Net Profit/(Loss) (20) 130 100 210

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