This question is in the BPP revision kit. Has anyone done this? Have you found that the answer in the back is incorrect? The Zoo Travel fees for section (c) should not be $25,550 as thats the total fees but should be $15,330? This effects the probability calculations as the total costs are incorrect.
BPP has removed Wonderland from the latest edition of their Revision Kit and so I cannot check their answer.
However the examiners answer (on the ACCA website) is correct. Part (c) is asking about the profit for the whole company, and in his workings the examiner does split the travel fees between the zoo and the circus.