|
|
|
Budget
|
Actual
|
|
Sales units
|
10,000
|
11,000
|
|
Price per unit
|
£37.10
|
£36
|
|
Direct materials
|
|
|
|
Magna – per unit
|
4 kg @ £1.50/kg
|
46,500 kg – cost £67,425
|
|
Carta – per unit
|
1 kg @ £5/kg
|
11,500 kg – cost £58,650
|
|
Labour – per unit
|
2.5 hours @ £7
|
26,400 hours – cost £187,440
|
|
Fixed costs
|
£75,000
|
£68,000
|
|
