Solution du 14 ème exercice du 3ème degré

a/ 14500 = ( VO x 1/3 ) x 29/12 ( 29mois cad du 01/08/87 au 31/12/89)
14500 = VO x 29/36
14500 x 36 = VO x 29
VO = 18000
B/ 48345 = ( 81600 x Tx /100) x 29/12 + ( 32400 x Tx /100) x 23/12 +
( 44000 x Tx /100) x 9/12 + ( 60000 x Tx /100) x 6/12
= 1972 x Tx + 621 x Tx + 330 x Tx + 300 x Tx = 3223 x Tx
Tx = 48345/ 3223 = 15%
C/ frais préalable
Dot 89 = 18000 x 1/3 = 6000
Matériel outillage
Dot 89 = ( 81600 x 15 /100) + ( 32400 x 15 /100) +
( 44000 x 15 /100) + ( 60000 x 15 /100) x 6/12
= 12240 + 4860 + 4950 + 4500 = 26550