Sorry for the delay John, A to C co is in the Becker revision questions & Hair is from ACCA D12. I understand if you do not have access to Becker I just found the example strange as it deducts the fixed costs each time you add another product & it also adds the products. E.g. Product A contribution less FC, then product A plus B total for both contribution less FC, then Product A,B,C all 3 contribution less FC. Thank you m