a=venit filiala 1
b=venit filiala 2
a+b=13000000 b=13000000-a
a+75%a+b+140%b=26000000
a+3a/4+b+7b/5=26000000
7a/4+12b/5=26000000
35a+48b=26000000*20
35a+48(13000000-a)=26000000*20
35a+48*13000000-48a=26000000*20
13a=104000000
a=8000000 lei venit filiala 1
b=13000000-8000000=5000000 lei venit filiala 2
preconizat
8000000+8000000*75%=14000000 lei venit filiala 1
5000000+5000000*140% =12000000 lei venit filiala 2