A) 54.5%
B) 62.8%
C) 90.2%
D) None of these
Correct Answer: A
Solution :
[a] 54.5% |
Hint: Net revenue from operations = 4,00,000 - 15,000 = Rs. 3,85,000 |
Cost of Revenue from Operations = Opening Stock + Purchases - Purchases Returns - Closing Stock |
= 10,000 +1,20,000 - 5,000 - 60,000 =Rs. 65,000 |
Operating Profit = Net Revenue from Operations - Cost of Revenue from Operations - Selling Expenses - Administrative Expenses |
= 3,85,000 - 65,000 - 70,000 - 40,000 |
= 3,85,000 - 1,75,000 |
Operating Profit Ratio = \[\frac{Operating Profit}{Net Revenue from Operations}\] |
= \[\frac{2,10,000}{3,85,000}\times 100\]=54.5% |
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