商业财务第 1178 / 1605 题
A job priced at $9,600 carried a 20% markup on cost. What was the direct cost?
a.$12,000
b.$7,680
c.$8,000
d.$1,920
解析
Price = cost x 1.20, so cost = price / 1.20 = $9,600 / 1.20 = $8,000. Check: $8,000 x 20% = $1,600 markup; $8,000 + $1,600 = $9,600.
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