38                                                      2

      ,  
         . ,   ,
   (2.1)      
.

   

        ,
      .    
  ,       
   ,  ,   -
     .      -
,          -
 (2.2).

     

,      (,   
)      ,  .  
,   (2.1),       
,   (2.2),          -
, .   ,      . 
          -
,           
.           ,   
     ,   .   
  ,    ,   -
   .    .

 ,  1     100  
Widget   $50  ,  15       100
  XYZ  $100  .     
   60  30%.  ,  31  
 Widget  XYZ   $60  $80 .    -
   ,         -
    Widget   ,   
  XYZ.   ,      
  Widget,      , -
        ,  
 .        Widget 
  $7800 [$6000  (1 + 0,3)],  0,3    
.

,        
 ,   ,      -
   .       -
 XYZOH&  $5714 [$4000/(1 - 0,3)].

      ,  , $13 514 ($7800 +
+$5714).         $16 000,  
      .  , 
    ,    -
,        30%  -
  60%.      Widget ,  
,    ,  $9600 [$6000  (1 + 0,6)]. -
         $10 000 [$4000/
(1 - 0,6)].       $19 600 ($9600 + $10 000),   
  .