商业财务第 1222 / 1632 题
A contractor charges $85/hour to the customer for labor that costs him $52/hour fully burdened. What is the gross margin on labor?
a.33%
b.38.8%
c.52%
d.63.5%
解析
Gross profit per hour = $85 - $52 = $33. Margin = $33 / $85 = 0.388 = 38.8%. (Markup on cost would be $33 / $52 = 63.5%.)
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审核人 Abraham Chen — Licensed California General Contractor (CSLB License #1101856 — 核实)