Un equivalentes MD = 65.000 + (2.000x80%) = 66.600€Un equivalentes G.Conv. = 65.000 + (2000x 60%) = 66.200€C. U MD = 299.700 / 66.600€= 4,5€C. U G.C = 423.740 / 66.200€ = 6,25€6,25€ + 4,5€ = 10,75€