´Ùµé ¾Æ½Ã´Ù½ÃÇÇ 1°¡±¸ 1ÁÖÅà ºñ°ú¼¼ ¿ä°ÇÀ» ¸¸Á·ÇÏ´Â °æ¿ì ¾çµµ¼Òµæ¼¼°¡ ÀϹÝÀûÀ¸·Î ºñ°ú¼¼µÇ³ª, ¾çµµ°¡¾×ÀÌ 6¾ï ÀÌ»óÀÎ ÁÖÅÃÀº 1°¡±¸ 1ÁÖÅÿ¡ ÇØ´çÇÏ´õ¶óµµ ¾çµµ°¡¾×Áß 6¾ïÀ» ÃÊ°úÇÑ ºÎºÐ¿¡ ´ëÇÏ¿©´Â ¾çµµ¼Òµæ¼¼°¡ °ú¼¼µË´Ï´Ù. Áï, Ãëµæ°¡¾×ÀÌ 6¾ïÀ» ÃÊ°úÇß´ÂÁö´Â °í·Á¿ä¼Ò°¡ ¾Æ´Ï°í ¾çµµ°¡¾×ÀÌ 6¾ïÀ» ÃÊ°úÇϸé 6¾ïÀ» ÃÊ°úÇÑ ºÎºÐ¿¡ ÇØ´çÇÏ´Â ¾çµµÂ÷ÀÍ¿¡ ´ëÇؼ¸¸ °ú¼¼ÇÏ´Â °ÍÀÔ´Ï´Ù.
µû¶ó¼, ´ÔÀÌ °¡Á¤ÇϽŠ¿¹¸¦ ÅëÇØ ¾çµµ¼Òµæ¼¼ °è»êÀ» ÇÏ¸é ´ÙÀ½°ú °°ÀÌ °è»êµË´Ï´Ù.
¾çµµ°¡¾×= 9.5¾ï¿ø
Ãëµæ°¡¾×= 7.5¾ï¿ø
ÇÊ¿ä°æºñ= 38.5¹é¸¸¿ø(Ãëµî·Ï¼¼, ºÎµ¿»ê ¼ö¼ö·á µî)
¾çµµÂ÷ÀÍ= 161.5¹é¸¸¿ø (= 9.5¾ï-7.5¾ï-38.5¹é¸¸)
°ú¼¼´ë»ó ¾çµµÂ÷ÀÍ = 161.5¹é¸¸¿øx3.5¾ï/9.5¾ï = 59.5¹é¸¸¿ø(a)
Àå±âº¸À¯Æ¯º°°øÁ¦ = 59.5¹é¸¸¿ø x 10% = 5,950,000¿ø(b)
¾çµµ¼Òµæ±âº»°øÁ¦ = 250¸¸¿ø(c)
¾çµµ¼Òµæ°ú¼¼Ç¥ÁØ = 51,050,000¿ø(a-b-c)
¾çµµ¼Òµæ¼¼ = 51,050,000 x 26% -4,500,000 = 8,773,000¿ø
Áֹμ¼ = 8,773,000 x 10% =877,300¿ø
µû¶ó¼, ÃѼ¼ºÎ´ã¾×Àº 9,650,300¿øÀÌ µË´Ï´Ù.