Hi!
On Question 53.7, the answer for the PBT is 9811,54 which I assume to be calculated in the following way:
Sales - 60006
COGS - 49506,96 ( = 274 x 180,68)
Gross Profit - 104499,04
Financial Costs - 687,5 ( = 110000 x 7,5%/12)
PBT - 9811,54
Why wasn't the depreciation expense in the 3 months, including the new equipment (14 424 €) not included in the PBT?