budgeted profitability

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Complete the table below to examine the budgeted profitability of each sales channel per unit.(3 marks)

B2B

Online

Retail

Sales (£ per unit)

45

64

75

variable cost (£ per unit)

16

15

14

Direct costs (£ per unit)

18

19

20

Contribution (£ per unit)

Cost of sales (£ per unit)

Gross profit (£ per unit)

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