Question 1: Determine the wholesale purchase price of air conditioners based on the following data: - wholesale selling

Разъяснение:
Question 1: To determine the wholesale purchase price of air conditioners, we need to consider the wholesale selling price per unit, intermediary handling costs, planned profitability by the intermediary, and VAT for the intermediary.

First, let's calculate the intermediary cost:
Intermediary cost = wholesale selling price per unit + intermediary handling costs
Intermediary cost = 12,600 + 2,300 = 14,900 rubles

Next, we'll calculate the intermediary margin:
Intermediary margin = (intermediary cost * profitability planned by the intermediary)/100
Intermediary margin = (14,900 * 10)/100 = 1,490 rubles

Now we'll calculate the price including the intermediary margin:
Price with intermediary margin = intermediary cost + intermediary margin
Price with intermediary margin = 14,900 + 1,490 = 16,390 rubles

Finally, let's calculate the price including VAT for the intermediary:
Price with VAT = Price with intermediary margin + (Price with intermediary margin * VAT for the intermediary)/100
Price with VAT = 16,390 + (16,390 * 18)/100 = 16,390 + 2,950.2 = 19,340.2 rubles

Therefore, the wholesale purchase price of the air conditioners is 19,340.2 rubles.

Question 2: To determine if the selling price for the air conditioner installation at 3,000 rubles is satisfactory, we need to consider the cost of the installation service, acceptable profitability, VAT, and excise tax.

First, let's calculate the acceptable cost:
Acceptable cost = selling price / (1 + VAT + excise tax)
Acceptable cost = 3,000 / (1 + 20/100 + 10/100)
Acceptable cost = 3,000 / (1 + 0.2 + 0.1)
Acceptable cost = 3,000 / 1.3 = 2,307.69 rubles

Since the acceptable cost (2,307.69 rubles) is less than the cost of the air conditioner installation service (2,600 rubles), the selling price for the air conditioner installation at 3,000 rubles is not satisfactory.

Пример:
1. Wholesale selling price per unit - 12,600 rubles
2. Intermediary handling costs - 2,300 rubles
3. Profitability planned by the intermediary - 10%
4. VAT for the intermediary - 18%

Calculate the wholesale purchase price of air conditioners.

Совет:
When calculating prices with intermediaries, always consider the intermediary costs, planned profitability, and VAT. Be careful with the calculations and double-check the results.

Упражнение:
The wholesale selling price per unit is 15,000 rubles, intermediary handling costs are 3,000 rubles, profitability planned by the intermediary is 15%, and VAT for the intermediary is 20%. Calculate the wholesale purchase price of the air conditioners.