John Brown Supplies sells office equipment to small and medium-╉ sized businesses in its…

John Brown Supplies sells office equipment to small and
medium-╉ sized businesses in its locality. Each sale averages a gross margin
of £30, and next year’s budget is £100,000. Use the seven-step process of
budgeting outlined in the chapter to draw up a ‘break-even’ test budget,
drawing on cost assumptions covered earlier (Chapters 9 and 10) if necessary.

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