Exercise $2$: Gibely

The GIBELY company manufactures a product A from a direct material $($DM$)x$ and a

product B from a direct material $($DM$)$ Y$.$

It has the following information on her monthly activity:

For product B:

Purchase of $5000Kg$ of DM Y for a global value of

Purchasing costs on these purchases: $80000.$

Opening inventory of $Y$ at the beginning of the month :

$630000,.$

value of $144000.$

$1100Kg$ for a global

Consumption of Y during the month: $,5200Kg.$

Production of the month $3500$ units of product $B.$

Manufacturing costs: $,294000$

Opening inventory of $B$ at the beginning of the month :

$875$ units for a global

value of $245000.$

Sales volume of A: $,3700$ units

Distribution costs: $,148000,00$

Sale price: $350$

Calculate the global purchase cost of direct material Y used.