Budgeting

With 15,000 units, the contribution is 15,000 x (18 - 14) = 60,000. The fixed overheads will stay unchanged (by definition) at 10,000 x 3 = 30,000. Therefore the profit is 60,000 - 30,000 = $30,000. Do watch the free lectures - they are a complete free course for Paper F2 and cover everything needed to be able to pass the exam well.

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