The following information is available about the company Kuffel for the year 2022: Stock at the beginning of the year (1.1) -------- > 95 units at 55 per unit Purchased units during the year ---------- > 320 units at 60 per unit During the year Kuffel sold 375 units at a price of 90 per unit and at the end of the year the number of units which was available in stock therefore 40 units. General operating costs (excluding cost price sold product) amounted to 6,200 during the year. All transactions were cash on delivery.

a) Calculate the gross margin for the company, based on three assumptions about the method of evaluation of supplies - FIFO method, LIFO method and weighted average method.

b) What will be the operating result of the company, based on criteria in point a)? There is no income tax in the example.

c) What will be the value of capitalized inventory at the end of the year, based on these three methods of assessment of supplies?