(a) Calculations:
Use of Q1 actual as starting point – 1 mark
Sales volume increase on revenue – 1 mark
Sales price change from Q3 – 1 mark
Sales volume increase on COS – 1 mark
Exchange rate percentage – 1 mark
Application of exchange rate change – 1 mark
Sales volume increase on distribution costs – 1 mark
Fuel tax percentage – 1 mark
Application of fuel tax change – 1 mark
Administration savings – 1 mark
Conclusion – up to 2 marks
Maximum 12 marks