CAIE IGCSE Business Studies 7.3.3 Profit
Practise calculating profit from revenue and costs, using table data to combine variable costs, fixed costs and final surplus.
- Syllabus
- 2027–2029
- Course
- Business 0264
Practise calculating profit from revenue and costs, using table data to combine variable costs, fixed costs and final surplus.
RVC uses batch production to manufacture a large range of products including soap and shampoo. Many of the products are at different stages of the product life cycle. The Marketing Director has been reviewing some data for one brand of soap, as shown in Table 2.1. She said: 'Last year sales were 80000 units a week. I want to know the current level of profit and margin of safety.' The Marketing Director has to decide on a suitable extension strategy. The choice is between new packaging or targeting new markets.

Table 2.1
Using Table 2.1, calculate the weekly profit. Show your working.
Weekly revenue:
40000×$2.50=$100000[1]
Weekly variable cost:
40000×$0.90=$36000[1]
Total weekly cost:
$36000+$20000=$56000[1]
Weekly profit:
$100000−$56000=$44000[1]
Alternative contribution method:
40000(2.50−0.90)−20000=$44000
Award 4 marks for the correct answer, including when no working is shown. Own-figure rule (OFR) may apply.