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A empresa Vendas Boas iniciou o período contábil com um estoque de mercadorias para revenda avaliado em R$ 20.000,00. Durante o período em quest?o ela realizou R$ 45.000,00 em compras da mesma mercadoria, vendeu mercadorias no valor de R$ 80.000,00 e teve despesas operacionais de R$ 23.000,00. No final do período o valor do referido estoque era de R$ 12.000,00. Ao final do período o CMV e o lucro operacional apurados foram, RESPECTIVAMENTE, de: R$ 35.000,00 e R$ 12.000,00 R$ 23.000,00 e zero R$ 53.000,00 e R$ 4.000,00 R$ 60.000,00 e R$ 37.000,00 R$ 113.000,00 e R$ 90.000,00

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