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!
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!