Respuesta :
Answer:
50%
Explanation:
The computation of markup percentage is shown below:-
Unit Product Cost as per absorption Costing = Variable Manufacturing cost + Fixed manufacturing cost
= $40 + $30
= $70
Mark up needed to achieve Desired ROI per unit = Variable selling and administrative expenses + Fixed selling and administrative expenses + Desired ROI per unit
= $8 + $12 + $15
= $35
Mark up percentage = Mark up needed ÷ Unit Product Cost as per absorption Costing
= $35 ÷ $70
= 50%
So, for computing the markup percentage we simply applied the above formula.
In accounting and managerial cost work the amount that is equal to the difference in selling and cost price of a product is called markup percentage.
The formula of markup percentage is :
[tex]\beginalign\rm Markup \:Percentage = \dfrac{Selling \: Price - Cost}{Cost} \times100\endalign[/tex]
The markup percentage is:
Option C. 50%
The markup percentage can be estimated as:
Given,
- Per Unit Variable manufacturing cost = $40
- Fixed manufacturing cost = $30
- Variable selling and administrative expenses (VA) = $ 8
- Fixed selling and administrative expenses (FA) = $12
- ROI per unit = $15
[tex]\beginalign\text{Unit Product Cost as per absorption Costing} = \text{Variable Manufacturing cost } + \text{Fixed manufacturing cost} \\\\= \$40 + \$30\\\\= \$70\endalign[/tex]
To achieve the desired ROI:
[tex]\text{Desired ROI per unit} & = \text{VA} + \text{FA} + \text{Desired ROI per unit}\\\\\\= \$8 + \$12 + \$15\\\\\\= \$35[/tex]
Markup percentage can be calculated as:
[tex]\rm Mark \;up \;percentage = \dfrac{Mark \;up \;needed }{ Unit\; Product\; Cost\; as\; per\; absorption\; Costing} \times100\\\\\\= \dfrac{\$35 }{\$70} \times100\\\\\\= 50\%[/tex]
Therefore, 50% of the markup percentage is used.
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https://brainly.com/question/16172506
