RETAIL MATH WORKBOOK

MARKUP SELL THROUGH

A. COST $24.00 A. TOTAL SALES $200.00
RETAIL $50.00 STOCK $1,200.00
MARKUP 52% SELL THROUGH 17%

B. COST $28.00 B. TOTAL SALES $5,200.00

RETAIL $60.00 STOCK $86,000.00
MARKUP 53% SELL THROUGH 6%

C. COST $8.50 C. TOTAL SALES $450.00

RETAIL $18.00 STOCK $9,000.00
MARKUP 53% SELL THROUGH 5.0%

D. RETAIL $60.00 D. TOTAL SALES $3,400.00

MARKUP 54% STOCK $17,000.00
COST $27.60 SELL THROUGH 20%

E. COST $18.50 TURN

MARKUP 56% A. SALES $3,600.00
RETAIL $42.05 AVE STOCK $12,000.00
TURN 0.30
MARKDOWN RATE
A. RETAIL $60.00 B. SALES $18,000.00
DISCOUNT 20% AVE STOCK $11,500.00
MARKDOWN $12.00 TURN 1.57
MARKDOWN RATE 25%
STOCK TO SALES
B. RETAIL $44.00 A. SALES $1,400.00
DISCOUNT 30% STOCK $2,200.00
MARKDOWN $13.20 SALES/STOCK 0.64
MARKDOWN RATE 43%
B. SALES $1,500.00
C. RETAIL $20.00 STOCK $3,500.00
DISCOUNT 25% SALES/STOCK 0.43
MARKDOWN $5.00
MARKDOWN RATE 33%

FLOW GROSS MARGIN

A. BOM STOCK $300,000.00 A. SALES $23,000.00 6000
SALES $100,000.00 MARKDOWNS $6,000.00 0.26087
MARKDOWNS $25,000.00 MARKUP 52% 52%
RECEIPTS $75,000.00 GM $ $9,080.00
EOM STOCK $250,000.00 GM % 39%
B. BOM STOCK $15,000.00 B. SALES $47,500.00
SALES $2,500.00 MARKDOWNS $2,300.00
MARKDOWNS $1,500.00 MARKUP 58%
RECEIPTS $5,000.00 GM $ $26,584.00
EOM STOCK $16,000.00 GM % 56%

C. BOM STOCK $4,500.00 C. SALES $200.00 50/200=.25

SALES $1,200.00 MARKDOWNS $50.00 .25x.42=.105
MARKDOWNS $300.00 MARKUP 58% .58-.105=.475
RECEIPTS $1,000.00 GM $ $95.00 .475x200=95
EOM STOCK $4,000.00 GM % 48%

D. SALES $750.00
MARKDOWNS $350.00
MARKUP 61%
GM $ $323.00
GM % 43%
divided by 23000 equals 0.26087 MD Rate
times Cost Compliment 0.48 equals 0.125217 Cost of MD
Less 0.125217 equals MD$