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Note: For tutorial purposes the reconciliation of the investment properties is: $’000 Balance b/f 5,000 Acquired during year (from question) 1,400 Loss in fair value (700) Transfer to property, plant and equipment (1,600) –––––– Balance c/f 4,100 –––––– (b) (i) The fall in the company’s profit before tax can be analysed in three elements: changes at the gross profit
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or 50 tons, the amount now demanded at destination A. (Recall that 150 of the 200 tons demanded at A have already been supplied.) Because 50 tons is the most constrained amount, it is allocated to cell 2A, as shown in Table B-2. In the northwest corner