Question attached below.

a.)
i.) 80% Capacity
Statement showing Profit for Wholesale group for the month of December:
    Particulars
    Amount (in £)
    Workings
    Sales
    3,20,000
    1,600 tonne * £200
    Variable cost
    1,12,000
    1,600 tonne * £70
    Contribution
    2,08,000
    
    Fixed cost
    1,00,000
    
    Net Profit
    1,08,000
    
Statement showing Profit for Retail group for the month of December:
    Particulars
    Amount (in £)
    Workings
    Sales (A)
    2,40,000
    100 bags *600 tonne * £4
    Variable cost
    
    
    Purchase of Moulding clay
    1,20,000
    600 tonne * £200
    Other
    36,000
    600 tonne * £60
    Total variable...