# 請行銷達人幫我解答吧 part 2!

請詳細說明計算過程,非常謝謝!!

Use the information below to answer the following questions that refer to Table B-2.

Table B-2

Gross sales $240,000

Returns $ 20,000

Allowances $ 20,000

Gross margin 25%

Beginning inventory $ 50,000

Ending inventory $ 50,000

Expenses $ 40,000

Markdowns $ 30,000

Investment $ 50,000

1.Based on the information in Table B-2, the net profit is:

A. $15,500

B. $10,000

C. $65,000

D. $23,000

E. a loss of$90,000

2.Based on the information in Table B-2,the markdown ratio is:

A.33.3%

B.18.1%

C.9.5%

D.16.7%

E. 25.0%

3.Based on the information in Table B-2, and assuming a 50 percent

tax on net profit, the return on investment(ROI) is:

A. 10%

B. 20%

C.15%

D. 5%

E.The return is negative because the business lost money.

### 1 Answer

- ClaireLv 51 decade agoFavorite Answer
Per your request～

Gross sales $240,000

Returns $ 20,000

Allowances $ 20,000

Gross margin 25%

Beginning inventory $ 50,000

Ending inventory $ 50,000

Expenses $ 40,000

Markdowns $ 30,000

Investment $ 50,000

1.Based on the information in Table B-2, the net profit is:

A. $15,500

B. $10,000

C. $65,000

D. $23,000

E. a loss of$90,000

－－＞B. $10,000

Net Sales＝240,000－20,000－20,000＝200,000

Gross Profit＝200,000 x 25%＝50,000

Net Profit＝50,000－40,000＝10,000

2.Based on the information in Table B-2,the markdown ratio is:

A.33.3%

B.18.1%

C.9.5%

D.16.7%

E. 25.0%

－－＞E. 25.0%

What's Markdown ratio：

A mark-down is a retail price reduction that is required because customers will not buy some item at the originally marked-up price. This refusal to buy may be due to a variety of reasons, such as soiling, style changes, fading, damage caused by handling, or an original price that was too high. To sell these products quickly, the retailer offers them

at a lower price.

Mark-downs are similar to allowances because price reductions are made. Therefore, in calculating a mark-down ratio, mark-downs and allowances are usually added together and then divided by net sales.

see http://highered.mcgraw-hill.com/sites/dl/free/0074...

Therefore,

markdown ratio＝（30,000＋20,000）／200,000＝２５%

3.Based on the information in Table B-2, and assuming a 50 percent

tax on net profit, the return on investment(ROI) is:

A. 10%

B. 20%

C.15%

D. 5%

E.The return is negative because the business lost money.

－－＞A. 10%

Net Income＝10,000 x （1－50%）＝5,000

the return on investment(ROI)

＝5,000／50,000

＝10%

Hope it helps～

Source(s): myself