Presentation of Information to Management under Marginal Costing

Sales
(-) Direct Material                                                          xxxxx             
(-) Direct Labour                                                           xxxxx              
(-) Variable Factory Overhead                                      xxxxx              
(-) Variable Selling and Distribution Expenses             xxxxx  

Presentation of Information to Management under Absorption Costing

STATEMENT OF NET PROFIT [AS PER ABSORPTION COSTING]
Sales                                                                                   xxxxx
(-) Direct Material                                                                xxxxx
(-) Direct Labour                                                                 xxxxx
(-) Direct Expenses{Factory Overhead}                            xxxxx