"sales margin" and ebit
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| Adminstration | Financiero | |
| 15% | 100% | |
| 70% | 100% | |
| 25% | 100% | |
| 100% | 100% | |
| 100% | ||
| 100% | ||
| 100% | ||
| Analytical Income Statement | ||||
| CLAUS SA | ||||
| A | B | TOTAL | ||
| Sales | 304,000 | 660,000 | 964,000 | |
| Discounts and allowances | 8,000 | 8,000 | ||
| Net Sales | 304,000 | 652,000 | 956,000 | |
| Cost of good sold | 222,794 | 466,309 | 689,103 | |
| Gross Margin | 81,206 | 185,691 | 266,897 | |
| 0 | ||||
| Sales and Distribution | 9,500 | 27,500 | 37,000 | |
| Comercial Margin | 71,706 | 158,191 | 229,897 | |
| Adminstration costs | 91,000 | |||
| Financial Costs | 3,000 | |||
| EBT | 135,897 | |||
| A | 3,800 | 9,500 | ||
| B | 11,000 | 27,500 | ||
| 14,800 | ||||
| Distri. Cost | 37,000 | |||
| rate | 2.50 | |||