MC 2023-2024 Exercise 10 B

ITEMS ACTUAL
Europe Africa Brazil Common (indirect) TOTAL
PART B

Revenues
Sales 8,000,000.0 8,000,000.0 24,225,000.0

Expenses / Costs
Variable (Product) 5,200,000.0 5,200,000.0 14,050,500.0
Commissions
Gross Contribution Margin
Selling costs
Depreciation
Net Contribution Margin

Common costs 1

Financial costs (Residual income approach)

Residual Income

PBT

Taxes

Net Profit

EVA

Economic Assets
Fixed Assets 1,370,000.0 3,145,833.3 8,385,437.5 312,500.0
Gross 1,500,000.0 1,400,000.0 2,000,000.0 500,000.0 5,400,000.0
Depreciation 562,500.0 525,000.0 750,000.0 187,500.0 2,025,000.0
Lnet 937,500.0 875,000.0 1,250,000.0 312,500.0 3,375,000.0