Hello Filipa,
In 9.1 you forgot that the company is using the simultaneous equation method, as written in the question.
In 9.3 you used the wrong rate for the Design Department - it's 200€ and not 220€. If you use the correct rate you will get to COGS of 23 560€ and thus the correct profit.
Good study!
In 9.1 you forgot that the company is using the simultaneous equation method, as written in the question.
In 9.3 you used the wrong rate for the Design Department - it's 200€ and not 220€. If you use the correct rate you will get to COGS of 23 560€ and thus the correct profit.
Good study!