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Q1 (Actual) Q2 Q3 Q4 Total
W3 – Distribution costs 624·0 720 660 420 2424
2% sales volume 14.4 13.2 8.4 36
1·31% Fuel tax increase* 8.8 5.6 14.4
624 734.4 682 434 2474.4
1·31% = 70% x (3/160)
