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The management of a business is concerned about its inability to obtain enough fully
trained labour to enable it to meet its present budget projection.
Service Alpha Beta Gamma Total
￡000 ￡000 ￡000 ￡000
Variable costs
Materials 6 4 5 15
Labour 9 6 12 27
Expenses 3 2 2 7
Allocated fixed costs 6 15 12 33
Total cost 24 27 31 82
Profit 15 2 2 19
Sales revenue 39 29 33 101
The amount of labour likely to be available amounts to ￡20,000. All of the variable labour
is paid at the same hourly rate. You have been asked to prepare a statement of plans
ensuring that at least 50 per cent of the budget sales are achieved for each service, and
the balance of labour is used to produce the greatest profit.
Required:
(a) Prepare a statement, with explanations, showing the greatest profit available from the
limited amount of skilled labour available, within the constraint stated. Hint: Remember
that all labour is paid at the same rate.
(b) What steps could the business take in an attempt to improve profitability, in the light
of the labour shortage?
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