15. An Example of Profitability Analysis Note: All figures are in Rupees million - - - 39.0 Net profit (6-7) 8 - - - 36.3 Allocated indirect expenses 7 26.0 28.3 33.0 75.3 Contribution (3-4-5) 6 - - - 12.0 W. Region direct selling expenses 5 4 4.2 4.5 12.7 Branch selling expenses 4 30 32.5 37.5 100 Gross margin (1-2) 3 90 97.5 112.5 300 Cost of good sold 2 120 130 150 400 Sales 1 Branch C Branch B Branch A Western Region Contribution Approach Full-cost Approach Particulars SNo