3. In July, Volodya and Dima decided to start their own business producing non-carbonated bottled mineral water called "Dream," investing 1,500,000 rubles, and used these funds to purchase equipment for 500,000 rubles. The technical passport for this equipment indicates that the maximum production capacity is 100,000 bottles.

At the end of July, Dima and Volodya decided to launch a trial batch of water production and received 200 bottles, 5 of which were not full. In August, the equipment started operating at full capacity, and 15,000 bottles of water were produced. In the 20th of September, the equipment broke down and was idle for several days, but 12,300 bottles of water were produced over 20 days of this month.

In October, the friends decided to stop producing water, as it would not be in demand during the winter season, and decided to sell the equipment.

a) Determine the total depreciation of the equipment.

b) Determine the residual value of the equipment at the time of sale.

c) For what amount should the equipment be sold to achieve a profit of 10,000 rubles? (20 points)
# Answer:

a) The norm for 1 bottle of water = initial cost / maximum quantity: $500000 / 100000 = 5$ rubles;

- depreciation in July $5 \times 200 = 1000$ rubles;
- depreciation in March $15000 \times 5 = 75000$ rubles;
- depreciation in September $12300 \times 5 = 61500$ rubles, Total depreciation 137500 (6 points).

b) Residual value $-500000 - 137500 = 362500$ (4 points)

c) Sale amount - $362500 + 10000 = 372500$ (10 points)

- calculation errors were made, an incorrect numerical answer was given, a correct conclusion was made (2 points)