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51.5 48 x 249 = 11.952 ÷ moms = 9.561,60 ÷ egenpris 48 x 165 = 7.020,00 = Fortjeneste 1.641,60. 36 x 298<br />
= 10.728 ÷ moms = 8.582,40<br />
12 x 228 = 2.736 ÷ moms = 2.188,80 = 10.771,20 ÷ egenpris 48 x 225 = 10.800,00. Tab 28,80.<br />
OPGAVE 52<br />
<strong>Salg</strong>spris 1.995,00<br />
moms<br />
Bruttofortjeneste<br />
Hjemtagelsesomkostn.<br />
399,00<br />
1.596,00<br />
413,78<br />
1.182,22<br />
40,00<br />
1.142,22<br />
Rabat 1.142,22 x 10/90 126,91<br />
Højeste indkøbspris<br />
OPGAVE 53<br />
53.1<br />
1.269,13<br />
<strong>Salg</strong>spris 99,50<br />
moms<br />
19,90<br />
79,60<br />
Variable omkost. 12,00<br />
Købspris 60,00<br />
Dækningsbidrag<br />
7,60<br />
53.2 Indtjening til faste omkostninger <strong>og</strong> nettofortjeneste.<br />
53.3 7,60 x 100/79,60 = 9,5%.<br />
OPGAVE 54<br />
<strong>Salg</strong>spris 278,00 325,00 385,00<br />
moms 55,60 65,00 77,00
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