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, lie benefice net est de:

• 24 000$
• 19 200$
• 27 000$
• 15 600$

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

Under the full cost method, the net profit is

24 000$ 19 200$ 27 000$ 15 600$