Shortcut Trick
Total CP = (150 ร 220) + 7000 = 33000 + 7000 = 40,000.
Effective CP per unit = 40000 รท 150 = 800/3.
SP per unit = 400 ร (100 โ 5)% = 400 ร 0.95 = 380.
Gain% = [(380 โ 800/3) รท (800/3)] ร 100.
Gain% = [(1140 โ 800) รท 800] ร 100 = 340 รท 8 = 42.5%.
โด The correct answer is 42.5%.
Alternate Method
Given: Purchase Price = 220, Units = 150, Transportation = 7000, MP = 400, Discount = 5%.
Formulas: Total CP = Purchase Cost + Overhead Expenses | SP = MP ร (100 โ D%) รท 100 | Gain% = (Total SP โ Total CP) รท Total CP ร 100.
โ Total cost of 150 calculators = 150 ร 220 = Rs. 33,000.
โ Total Cost Price (CP) including transportation = 33,000 + 7,000 = Rs. 40,000.
โ Total Marked Price (MP) for 150 calculators = 150 ร 400 = Rs. 60,000.
โ Discount amount = 5% of 60,000 = (5 รท 100) ร 60,000 = Rs. 3,000.
โ Total Selling Price (SP) = 60,000 โ 3,000 = Rs. 57,000.
โ Profit = 57,000 โ 40,000 = Rs. 17,000.
โ Gain Percentage = (17,000 รท 40,000) ร 100 = 170 รท 4 = 42.5%.
โด The correct answer is 42.5%.
Additional Information
Effective Cost Price
Always include overhead expenses like transportation, labor, or repairs into the original cost price to find the net CP before calculating profit.
Marked Price and Discount
Discount is always calculated on the Marked Price (MP). SP = MP โ Discount.