differential exploitation account, Cost Accounting

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initial stock.=21,926,150
purchases.=361,550,000
other expenses=207,000,000
operatig profit=34,500,000
sqles=600,000,000
disc received=23,976,150
final stock=1000,000

variable expenses on purchases=20p
variable expenses on sales=30p
fixed expenses=50p

prepare the differential operating table

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