L'entreprise X vous communique les donnees suivantes la fin de son premier exercice:

Matieres premieres utilisees 32 000$ Main d'oeuvre directe 20 000$ FGF variables 12 000$ FGF fixes 16 000$ Frais d'exploitation variables 4 000$ Stock final de produits finis 600 unites Ventes (45$/unite) 63 000$

Selon la methode du cout complet, le benefice net est de:

14 200$ (1 800) $ 4 800$ 3 000$

ENglish:

Company X reports the following data at the end of its first fiscal year:

Raw materials used $32,000 Direct labor $20,000 Variable FFO $12,000 Fixed FFO $16,000 Variable operating expenses $4,000 Final inventory of finished products 600 units Sales ($45/unit) $63,000

Using the full cost method, the net profit is

14 200$ (1 800) $ 4 800$ 3 000$