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On April 8, 2014, Leon’s Kitchen Hut bought a set of pots with a $132 list price

ID: 2714723 • Letter: O

Question

On April 8, 2014, Leon’s Kitchen Hut bought a set of pots with a $132 list price from Lambert Manufacturing. Leon’s receives a 30% trade discount. Terms of the sale were 2/10, n/30. On April 14, Leon’s sent a check to Lambert for the pots. Leon’s expenses are 11% of the selling price. Leon’s must also make a profit of 13% of the selling price. A competitor marked down the same set of pots 10%. Assume Leon’s reduces its selling price by 25%.


On April 8, 2014, Leon’s Kitchen Hut bought a set of pots with a $132 list price from Lambert Manufacturing. Leon’s receives a 30% trade discount. Terms of the sale were 2/10, n/30. On April 14, Leon’s sent a check to Lambert for the pots. Leon’s expenses are 11% of the selling price. Leon’s must also make a profit of 13% of the selling price. A competitor marked down the same set of pots 10%. Assume Leon’s reduces its selling price by 25%.

Explanation / Answer

Answer : Calculation of sale price

   Cost of pots   

List Price 132.00   

Trade Discount @30% of list price 39.60

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Cost of Pots 92.40

Less : Cash discount as per term @2% 1.85

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Net cost of Pots 90.55

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Expenses & profit covered fromsale of pots = 11% +13% = 24%

Sale Price will be (100-24 = 76) = 90.55/76%

Sale price = 119.14

Discount on sale price 25% (119.14*25%) = 29.79

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Sale Price after discount 89.35

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