1.

Costul de intrare =10 800 + 420 + 1 200 + 1 100 + 264 = 13 784

Dt 123 Ct 521 10 800

Dt 534 Ct 521 2 160
Dt 123 Ct 521 420
Dt 123 Ct 521 1 200
Dt 123 Ct 531 1 100
Dt 123 Ct 533 264

2. CI/scandura = (3 956/53000*41 600) = 44 705,08

41 600 + 1 600 + 1 900 + 456 = 45 556