Contribution margin Income Statement and Budgeted Income Statement

There is no point in asking a full question like this and expecting me to provide a full answer. Assuming that you are using a Revision Kit from one of the ACCA approved publishers (as you should be doing) then you must already have an answer. If you ask about whatever it is in the answer that you are not clear about then I will explain. Everything needed to be able to answer this question is covered in my free lectures. The lectures are a complete free course for Paper MA and cover everything needed to be able to pass the exam well. (I would point out that although you can be tested on all the techniques needed to be able to answer this question, you cannot possibly be asked a complete question like this in the real exam.)