The following is the profit plan prepared for ABC Ltd for the current year ending March 31 (` in lakh): The income statement for the current year ended March 31 showed the following (` in lakh): Two...

The following is the profit plan prepared for ABC Ltd for the current year ending March 31 (` in lakh):

The income statement for the current year ended March 31 showed the following (` in lakh):

Two steps were taken to increase the sales of product line X: (a) Special discounts were granted on large orders and (b) An additional appropriation of `6 lakh was approved for advertising and sales promotion. Selling prices did not change in the current year. You are required to prepare an analysis of the changes in net income that would be helpful in fixing responsibility, using the contribution approach.