(a(i))[3]
Calculate the contribution budgeted per unit.
(a(ii))[3]
Calculate the fixed overheads budgeted for the year.
(a(iii))[2]
Calculate the margin of safety budgeted in units.
(b)[9]
Prepare a marginal cost statement for the year ending 30 November 2025 to show the revised contribution and revised profit for the year if Martina decides to go ahead with the plan.
(c)[7]
Advise Martina whether she ought to proceed with the plan or not. Support your response using both financial and non-financial factors.
(d)[2]
Explain one benefit of cost-volume-profit analysis.
(e)[2]
Explain one reason marginal costing is regarded as more useful than absorption costing for short-term decision making.
(f)[2]
Explain the effect on profit of using marginal costing instead of absorption costing.