... 27,000 26, 460 Raw materials (7,500) (8,100) (2,700 kg) (8,770) (2,830 kg)Labour (6, 250) (6, 750) (67 5 hr) (6, 885) (65 0 hr)Fixed overheads (6, 000) (6, 000) (6, 350)Operating profit 5,250 6, 150 4,455£Sales ... £ 16 = 8,000300 @ £12 = 3 ,60 0 16, 400Ticket revenue at 50 per cent capacity for 20 performances:(£ 16, 400 × 50% × 20) £ 164 ,000Touring company ticket sales:Total revenue for each performance for ... (25,220) (90) 540 2,020 (7,430)Opening balance 60 ,000 6, 600 (18 ,62 0) (18,710) (18,170) ( 16, 150)Closing balance 6, 600 (18 ,62 0) (18,710) (18,170) ( 16, 150) (23,580)Notes:1 50 per cent of the current...