The same analysis can be done for costs within products or at margin level. There are also approaches that derive the averages based on the percentage the product formed of the total. In all cases, the approach adopted should be designed to help the manager to help make decisions. Thus, from the example above, the variable costs and margins would need to be calculated to identify if the results of the manager of A’s tactics of lower price to gain more volume were better than those of the manager of B.