Calculation 1. Variable costs: 180 000 E: The corporate would like increase the profit with 20 000 . Describe, how can be achieved the planned profit by Base year data: Sales revenue: 400 000 ; Fixed costs: 120 000 a) price increases (2 marks); b) increasing of production volume (2 marks); c) variable cost reduction (2 marks); d) a fixed cost reduction? (2 marks) b d Sales Variable Contribution Fixed Total Change% Base 400,000 429000 180,000 180000 220000 249000 120,000 120,000 100000