Wholly Grains Group is a divisionalised group of companies. Among its divisions are Grain and Bakery. Grain's operations include granaries, milling and dealings in the grain markets; Bakery operates a number of bakeries. The following data relates to the year ended 31st December:

Grain Bakery $000 $000 44,000 Sales 25,900 Operating expenses: Direct Labour 8,700 7,950 Direct Materials 25,600 10,300 Depreciation 700 1,100 Divisional overheads 5,300 4,550 Head office costs (allocated) 440 259 40,740 24, 159 Divisional Profit 3,260 1,741 Grain Bakery $000 $000 Non-current assets (at NBV) 10,000 9,000 Current assets 11,500 5,500 Current liabilities 3,000 2,000Grains $000 Direct labour 1,779 Direct materials 5,234 Depreciation 143 Divisional overheads 1% Total 8,240 Plus 25% mark up 2,060 Transfer sales 10,300