निम्नलिखित हितधारक समूहों का किसी संगठन की वित्तीय जानकारी में उनकी रुचि की प्राथमिक प्रकृति से मिलान करें: 1. फाइनेंसर (Financiers) 2. जनता (Public) 3. शेयरधारक (Shareholders) 4. कर्मचारी (Employees)

Which of the following represents a fundamental error or 'fatal flaw' in financial modelling?

Luca originally computed a gross profit of $62,700. He subsequently discovered the following errors in his financial records: 1. Consumables of $7,300 were incorrectly charged to cost of sales instead of general and administration expenses. 2. Repairs of $10,460 were capitalised instead of being charged to selling expenses. Luca writes off capital expenditure straight-line over five years with no residual value, splitting depreciation 50% to cost of sales and 50% to selling expenses. What is the rectified amount of gross profit that Luca should present in his statement of profit or loss?