... −5,050 2,600 1, 075 −1,600 2, 675 −2 ,77 5 −3, 075 Opening bank balance 2,500 −2,550 50 1,125 − 475 2,200Closing bank balance −2,550 50 1,125 − 475 2,200 − 575 One last thing remains, which is for Retail ... profit 1,000 1,250 1,500 1,500 1 ,75 0 3,050 10,050Table 14 .7 Production budgetJan Feb Mar Apr May Jun TotalVariable costs per unit 7. 50 7. 50 7. 50 7. 50 7. 50 7. 50 7. 50Inventory units at endof ... 2 ,75 0 3,000 3,000 3,250 3,250 17, 750Variable overhead@ £1 1,000 1,100 1,200 1,200 1,300 1,300 7, 100Variable costs 7, 500 8,250 9,000 9,000 9 ,75 0 9 ,75 0 53,250Contribution margin 2,500 2 ,75 0...