Spall Spelling plc operates several manufacturing divisions, with each division treated as a profit centre. Division D’s accountant has drawn up the following list of data prior to preparing the...

Spall Spelling plc operates several manufacturing divisions, with each division treated as a profit centre. Division D’s accountant has drawn up the following list of data prior to preparing the monthly performance statement for submission to head office.

Of the depreciation charge for the month, 25% relates to non-current assets over which the division has complete control. Of the fixed costs, 15% are non-controllable. The accountant has been notified that the head office cost allocation for the month is £43 200.

Prepare a divisional performance statement for Division D.