Exercise : Gibely
The GIBELY company manufactures a product A from a direct material DM and a
product B from a direct material DM Y
It has the following information on her monthly activity:
For product B:
Purchase of of DM Y for a global value of
Purchasing costs on these purchases:
Opening inventory of at the beginning of the month :
value of
for a global
Consumption of Y during the month:
Production of the month units of product
Manufacturing costs:
Opening inventory of at the beginning of the month :
units for a global
value of
Sales volume of A: units
Distribution costs:
Sale price:
Calculate the global purchase cost of direct material Y used.
