Á÷Á¢Àç·á¿ø°¡, Á÷Á¢³ë¹«¿ø°¡ÀÇ °æ¿ì¿¡´Â ¼ö·®(´É·ü)Â÷À̸¦ ¹èÇÕÂ÷ÀÌ¿Í ¼öÀ²Â÷ÀÌ·Î ±¸ºÐÇÒ ¼ö ÀÖ´Ù.
Á÷Á¢Àç·á¿ø°¡¸¦ ¿¹·Î º¸¸é ¹Ð°¡·ç 60g°ú °è¶õ 40gÀ» ÅõÀÔÇØ 90gÀÇ °úÀÚ 1°³¸¦ ¸¸µç´Ù. ÀÌ °æ¿ì ¹èÇÕ(¹Ð°¡·ç)Àº 60%(60g÷100g), ¼öÀ²Àº 90%(90g÷(60g+40g))·Î °è»êµÈ´Ù.
¢ßÁ¶¼¼ÀÇ Àç·áA¿Í BÀÇ Ç¥ÁعèÇÕºñÀ²Àº 60%:40%. Àü¿ù¿¡ 360kgÀÇ Á¦Ç°À» »ý»êÇß´Ù. Àç·áAÀÇ Ç¥Áع°·®Àº 1,2kg, kg´ç °¡°ÝÀº ₩3,000, Àç·áB Ç¥Áع°·®Àº 0.8kg, kg´ç °¡°ÝÀº ₩2,000ÀÌ´Ù. Àç·áAÀÇ ½ÇÁ¦ÅõÀÔ·®Àº 487.5kg, kg´ç °¡°ÝÀº ₩3,100, Àç·áB ½ÇÁ¦ÅõÀÔ·®Àº 262.5kg, kg´ç °¡°ÝÀº ₩2,400ÀÌ´Ù.
½ÇÁ¦¹èÇÕÀº 65%:35%(=(487.5kg÷750kg):(262.5kg÷750kg))À¸·Î °è»êµÈ´Ù.
½ÇÁ¦Á÷Á¢Àç·á¿ø°¡¸¦ °è»êÇϸé Àç·áA, Àç·áB´Â °¢°¢ ₩1,511,250, ₩630,000ÀÌ¸ç ½ÇÁ¦ÅõÀÔ·®¿¡ ÀÇÇÑ Ç¥ÁØ¿ø°¡(ÅõÀÔ±âÁØ)´Â ₩1,462,500, ₩525,000À¸·Î, ½ÇÁ¦»ý»ê·®¿¡ Çã¿ëµÈ Ç¥ÁØ¿ø°¡(»êÃâ±âÁØ)´Â ₩1,296,000, ₩576,000ÀÌ´Ù.
ÀÌ¿¡ µû¶ó °¡°ÝÂ÷ÀÌ´Â ₩153,750U, ¼ö·®Â÷ÀÌ ₩115,500U·Î °è»êµÈ´Ù. ÃÑÂ÷ÀÌ´Â ₩269,250UÀÌ´Ù.
½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁØ°¡°Ý(½ÇÁ¦ÃÑÅõÀÔ·®×½ÇÁ¦¹èÇÕ×Ç¥ÁØ°¡°Ý)À» º¸¸é Àç·áA´Â ₩1,462,500(750kg×65%×₩3,000), Àç·áB´Â ₩525,000(750kg×35%×₩2,000)ÀÌ´Ù. (½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)Àº ₩1,350,000(750kg×60%×₩3,000), ₩600,000(750kg×40%×₩2,000), Ç¥ÁØÇã¿ë¼ö·®×Ç¥ÁØ°¡°Ý(Ç¥ÁØÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)Àº ₩1,296,000(720kg(360°³×(1.2kg+0.8kg))×60%×₩3,000), ₩576,000(720kg×40%×₩2,000)ÀÌ´Ù.
½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁØ°¡°Ý(½ÇÁ¦ÃÑÅõÀÔ·®×½ÇÁ¦¹èÇÕ×Ç¥ÁØ°¡°Ý) ÃÑÇÕ°è´Â ₩1,987,500, (½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)´Â ₩1,950,000, Ç¥ÁØÇã¿ë¼ö·®×Ç¥ÁØ°¡°Ý(Ç¥ÁØÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)Àº ₩1,872,000À¸·Î ¹èÇÕÂ÷ÀÌ´Â ₩37,500U, ¼öÀ²Â÷ÀÌ´Â ₩78,000UÀ¸·Î °è»êµÈ´Ù.
Á÷Á¢³ë¹«¿ø°¡¸¦ º¸¸é ½ÇÁ¦ÅõÀԽð£×½ÇÁ¦ÀÓ·üÀº ₩5,832,000(¼÷·Ã ₩3,402,000+ºñ¼÷·Ã ₩2,430,000), ½ÇÁ¦ÅõÀÔ·®×Ç¥ÁØ°¡°ÝÀº ₩5,184,000(¼÷·Ã ₩3,240,000(1,620×₩2,000)+ºñ¼÷·Ã ₩1,944,000(2,430×₩800)), Ç¥ÁØÇã¿ë¼ö·®×Ç¥ÁØ°¡°ÝÀº ₩5,184,000(¼÷·Ã ₩2,880,000(360×4×₩2,000)+ºñ¼÷·Ã ₩2,304,000(360×8×₩800))ÀÌ´Ù.
½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁØ°¡°Ý(½ÇÁ¦ÃÑÅõÀÔ·®×½ÇÁ¦¹èÇÕ(40 : 60(=1,620÷4,050 : 2,340÷4,050))×Ç¥ÁØ°¡°Ý)Àº ₩5,184,000(₩3,240,000(4,050½Ã°£×40%×₩2,000)+₩1,944,000(4,050½Ã°£×60%×₩800), (½ÇÁ¦ÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)Àº ₩4,860,000(₩2,700,000(4,050½Ã°£×1/3×₩2,000)+₩2,160,000(4,050½Ã°£×2/3×₩800)), Ç¥ÁØÇã¿ë¼ö·®×Ç¥ÁØ°¡°Ý(Ç¥ÁØÃÑÅõÀÔ·®×Ç¥ÁعèÇÕ×Ç¥ÁØ°¡°Ý)Àº ₩5,184,000(₩2,880,000(4,320½Ã°£×1/3×₩2,000)+₩2,304,000(4,320½Ã°£×2/3×₩800))ÀÌ´Ù. ¹èÇÕÂ÷ÀÌ´Â ₩324,000U, ¼öÀ²Â÷ÀÌ´Â ₩324,000F·Î °è»êµÈ´Ù.
¡ØÂü°í¹®Çå : Smart ¿ø°¡È¸°è(À¯¿øºÏ½º, ¼°°ü¸®È¸°è¿¬±¸È¸) ¡Ø°¨¼ö : ½Å¼ºÈ£ ¹é¼®´ëÇб³ °æ»óÇкΠ±³¼ö