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PREP 20 -AQA GCSE (9-1) Business Calculation
Worksheets Name: _____________

7. Profit and loss Total: /18
marks



1. The following data applies to “Superlative Snacks” a manufacturer of luxury savoury snacks.
• Fixed costs £132500

• Variable costs per bag £0.85

• Selling price per bag £3.50

Fill in the table below. 10 marks
Output 0 25000 50000 75000
Fixed costs
Variable costs
Total costs
Revenue
Profit/loss




2. What would happen to profit/loss at 50000 units if fixed costs fell to £127200? Use a calculation to
explain your answer. 4 marks
_________________________________________________________________________________
____________________________________________________________________________________________
____________________________________________________________________________________________
___________________________Borrowdale gift boxes made a profit of £83750 last year. Its sales revenue was
£240000. It had fixed costs of £100000. It sold 45000 gift boxes. What is the variable cost per

box? 4 marks
____________________________________________________________________________________________
____________________________________________________
_________________________________________________________________________
_________________________________________________________________________

_____________________________________________________________________


Stretch: Based on the table in question 1 how many units would the business need to sell to achieve a profit of over
£100000.

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