商业财务第 1109 / 1632 题
A job sells for $50,000 with a 20% gross margin. What are the direct job costs?
a.$10,000
b.$41,667
c.$40,000 markup base only
d.$40,000
解析
Margin 20% means profit is 20% of the $50,000 price = $10,000. Costs = price - profit = $50,000 - $10,000 = $40,000.
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同考点相关题目
- To achieve a 30% gross margin, what markup on cost must a contractor apply?
- A contractor buys materials for $2,000 and applies a 35% markup. What is the marked-up material price?
- Which statement about markup and margin is correct?
- A contractor applies a 100% markup on a $3,000 cost. What margin does that represent, and what is the price?
- A contractor's annual overhead is $120,000 and he expects $600,000 in direct job costs this year. What overhead rate should he add to each job's direct cost to recover overhead?
- Which of the following is an example of OVERHEAD (indirect cost) rather than a direct job cost?
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