商业财务第 1102 / 1605 题
A job costs $12,000 and is sold for $15,000. What is the gross PROFIT MARGIN (as a percentage of the selling price)?
a.20%
b.12.5%
c.25%
d.15%
解析
Gross profit = $15,000 - $12,000 = $3,000. Margin is profit divided by SELLING price: $3,000 / $15,000 = 0.20 = 20%. (The markup, by contrast, would be $3,000 / $12,000 = 25%.)
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