... in terms of contribution and, therefore, profit. 3. 4 3. 3 3. 2 3. 1Chapter 3 APPENDIX C SOLUTIONS TO REVIEW QUESTIONS472Z 03_ ATRI3622_06_SE_APP3.QXD 5/29/09 10: 43 AM Page 472 £000Direct materials ... 12Taxation 25116 150 209 230 250 282Cash flow (16) (50) (69) (50) (30 ) (22)Opening balance (68) (84) ( 134 ) (2 03) (2 53) (2 83) Closing balance (84) ( 134 ) (2 03) (2 53) (2 83) (30 5)Notes:1 Sales receipts ... 2,900 20 (1,100) 30 85 2,550 75 600 3, 100 20 (550)40 80 3, 200 65 800 3, 300 20 (100)50 75 3, 750 55 1,000 3, 500 20 25060 70 4,200 45 1,200 3, 700 20 50070 65 4,550 35 1,400 3, 900 20 65080 60...