The XYZ company specializing in the import and marketing of handcrafted statuettes from Latin America to Europe. This company wants a study of its results at the end of the last year. Information 

Stock at 1/11: 100 statuettes at €100 each 

November purchases: 3,400 statuettes at a unit price of €50 

December purchases: a set of 2,000 statuettes at a price of €120,640 

November sales: 3,200 statuettes sold at €130 each 

December sales: 2,250 statuettes sold, unit sale price €130 with the exception of a lot of 500 statuettes on which a 20% discount has been granted  

The charges for this product are as follows:

o Supply costs: 

Transport on purchase: 10 € per statuette purchased 

Customs clearance and transit costs: 10% of the purchase price

o Distribution expenses: 

Packaging: €5 per statuette shipped 

Shipping, delivery: €12 per statuette sold 

Remuneration of sales staff: €6,400 in November, €7,200 in December.

1. Calculate the purchase cost (unit and overall) for November and December.

2. Build the stock sheets for the 2 months (valuation at the CMUP).

3. Calculate the cost price (unit and global) for November and December.

4. Calculate the margin on purchase cost (unit and total) for each month.

5. Calculate the analytical result (unitary and global) for each month.

6. Express these margins as % of sales. 7. Comment on your results.