1. Statement of the problem. Create a cost statement for the shop that currently sells 25000 pairs of shoes annually, with selling price per pair 320000 and purchase cost per pair 200000, and fixed costs salaries 800000, advertising 320000, other fixed expenses 800000. 2. Data given. Quantity sold Q = 25000. Selling price per unit p = 320000. Variable cost per unit v = 200000. Fixed costs: salaries = 800000, advertising = 320000, other = 800000. 3. Formula and rules. Revenue: $Revenue = p \times Q$. Total variable cost: $TVC = v \times Q$. Contribution margin: $Contribution = Revenue - TVC$. Contribution per unit: $c = p - v$. Total fixed costs: $Fixed = Salaries + Advertising + Other$. Net profit (loss): $Profit = Contribution - Fixed$. 4. Calculations and intermediate work. Revenue calculation: $$Revenue = 320000 \times 25000 = 8000000000$$ Total variable cost calculation: $$TVC = 200000 \times 25000 = 5000000000$$ Contribution calculation: $$Contribution = 8000000000 - 5000000000 = 3000000000$$ Contribution per unit calculation: $$c = 320000 - 200000 = 120000$$ Total fixed costs calculation: $$Fixed = 800000 + 320000 + 800000 = 1920000$$ Profit calculation: $$Profit = 3000000000 - 1920000 = 2998080000$$ 5. Interpretation. The cost statement shows total revenue 8000000000, total variable cost 5000000000, contribution 3000000000, fixed costs 1920000, and net profit 2998080000.