The company PACKALIM' manufactures the cups (always with capsules) and the cardboard packaging (for the burgers)
for McDonald's restaurants:
For 1 cup (with capsule), are required:			2	sheets of cardboard
			1	cardboard capsule
			5	grams of glue
			0,75	minutes of direct labor.
The capsules are bought "without holes" from a supplier. The hole for drinking is made during the manufacturing of the
cup. The time required to make this hole is included in the				0,75 minutes	per cup.
For 1 cardboard packaging, are required:			1	cardboard sheet (the same as the ones used for the cups)
			4	grams of glue (the same as the one used for the cups)
			0,5	minutes of direct labor.
On January 1st N, the inventories that PACKALIM' had were the following:
1225000	sheets of cardboard at a unit cost of			0,21	per unit
490000	capsules without holes at a unit cost of			0,13	per unit
2400000	grams of glue at a unit cost of			0,08	per gram
100000	cups (with capsules) at a unit cost of			1,84	per unit
130000	cardboard packaging at a unit cost of			1,10	per unit.
In January N, the company performed the following operations:
Purchase of	2450000	sheets of cardboard at a unit cost of			0,20	per sheet.
Purchase of	1960000	capsules without holes at a unit cost of			0,15	per cap.
Purchase of	7200000	grams of glue at a unit cost of			0,10	per gram.
						,
During the month of January, the indirect costs of its purchasing department amounted to						300800 .
The company decided to allocate them according to the value of purchases in euros.
During the same period, it manufactured			800000 cups	(with capsules), as well as		780000	cardboard
packagings.
Indirect production costs for the month of January amounted exactly to					66000 .	They were prorated
according to the number of direct labor hours.
Sales were for	700000	cups (with capsules) at a unit sale price of			2,20 (capsule	included) and	800000
cardboard packagings at a unit sale price			of 1,40 .
In January, the company incurred indirect distribution costs				of 133000	which are allocated to products in proportion
to turnover (= sales revenues).
The direct labor cost per hour was			56 .

1) Calculate the purchase costs for January N. 2) Calculate the production costs for January N. 3) Calculate the cost prices for January N. 4) Calculate the net incomes for January N.