... (40,000) ( 42, 000) ( 42, 000 m) (41 ,20 0) (40,500 m)Labour (20 ,000) (21 ,000) (2, 625 hrs) (21 ,300) (2, 600 hrs)Fixed overheads (20 ,000) (20 ,000) (19,400)Operating profit 20 ,000 22 ,000 22 ,400Activity ... revenue 180 23 0 320 25 0 140 120 110Purchases 135 180 1 42 94 75 66 57Administration expenses 52 55 56 53 48 46 45Selling expenses 22 24 28 26 21 19 18Taxation payment 22 Finance payments 5 ... (44,000 metres) (46,300) (46,300 metres)Labour (22 ,000) (2, 750 hours) (23 ,20 0) (2, 960 hours)Fixed overheads (20 ,000) (19,300)Operating profit 24 ,000 24 ,700Try flexing the June budget, comparing...