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Exam 20/21 S1 exercise 2

Exam 20/21 S1 exercise 2

by Inês Santos Silva Pinto de Abreu -
Number of replies: 1

Good morning, 

I don't know how to solve this question. I tried to to it looking at the proportion of COGS for Sculpting Division but it doesn't give me the right result. Can you help me?

Attachment Screenshot 2025-05-20 at 11.38.26.png
In reply to Inês Santos Silva Pinto de Abreu

Re: Exam 20/21 S1 exercise 2

by Pedro Pinto da Silva Perdigão -
Hello Inês,

C.M.S.M.U. stands for Cost of Merchandise Sold and Materials Used. From the description of the exercise, Granho12 is merchandise, which means the 27 720€ of COGS of this product can be thought of as Cost of Merchandise Sold. The remaining 3 080€ (30 800€ - 27 720€) reflect the materials used in the sculpting division. Therefore, the right option is option A.

Good study!