Estimate the Division's average total cost per washing machine for the 6 months ended 30 December 2022. What percentage of your estimate is fixed cost and what percentage is variable cost?

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Appendix 3: Cost Volume Price (CVP) analysis equation Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total sales volume units 10.650 11,825 15,313 16,667 14.375 13.500 82,430 operating profit(loss) AUD'000 783 1,055 2,246 2 807 2.113 1.856 10,950 The Division's monthly operating profit as a function of sales volume for the six months ended 31 December 2022 3,000 2,500 2,000 operating profit for the month (AUD'DO0) 1,500 1,000 500 10,000 11,000 12,000 13,000 14,000 15,000 16,000 17 000 sales volume (dishwashers sold in the month) operating sales contribution fixed X profit volume margin per unit cost Key data based on six months: $352.94 contribution margin (AUD per unit) $3,024 fixed cost (AUD'000 per month)Appendix 2: Income statement by month for the six months ended 31 December 2022 Powerhouse Lid - Washing machine Division Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 Total AUD'000 AUD'000 AUD'000 AUD'000 AUD'000 AUD'000 AUD'000 Net sales revenue 7,988 8,765 11,360 12,475 10,738 10, 125 61,451 LESS cost of goods sold direct materials (3,727) (4, 173) (5,307) (5,840) (4,934) (4,656) (28,637) direct labour (812) (864) (1,047) (921) (927) (885) (5,457) direct overheads (1,670) (1,638) (1,634) (1,660) (1,663) (1,660) (9,924) Gross profit 1,779 2,089 3,372 4,054 3,213 2,925 17,433 LESS other operating expense marketing & distribution (229) (234) (278) (294) (258) (255) (1,548) freight out (106) (115) (159) (169) (146) (135) (830) after-sale service and warranties (38) (53) (75) (73) (60) (47) (347) salaries & associated expenses (290) (293) (285) (282) (311) (289 (1,749) rent (150) (150) (150) (150) (150) (150) (900) office expenses (15) (21) (12) (22) (17) (15) (103) insurance (117) (117) (117) (117) (117) (117) (700) travel expenses (21) (24) (30) (28) (19) (23) (144) depreciation (10) (10) (10) (10) (10) (10) (63) other expense (21) (18) (11) (12) (12) (27) (101) Operating profit/(loss) 783 1,055 2,246 2,897 2,113 1,856 10,950