Question

32. An off price outerwear buyer negotiated a special purchase from a manufacturer who had availability on 1500 pieces of different styles of raincoats at one low price of $25 each. The buyer decides to establish retail prices as follows for the different styles:

500units of ponchos to retail at $49.99each.

500units of trench coats to retail at $54.99 each.

500units of anoraks to retail at $59.99 each.

Calculate the CMU % for this order:

Item

Units

Cost

Retail

Total Cost

Total Retail

Markup

Markup %

Ponchos

500

$25.00

$49.99

Trench Coats

500

$25.00

$54.99

Anoraks

500

$25.00

$59.99

Total

Answer 1

Item	Units	Cost	Retail	Total Cost	Total Retail	Markup	Markup %
Ponchos	500	$25.00	$49.99	$25 * 500 = $12,500	$49.99 * $500 = $24995	$12,495(Entire order) $24.99 (Single unit)	$24.99/$25.00 * 100 = 99.96%
Trench Coats	500	$25.00	$54.99	$25 * 50 = $12,500	$54.99 * 500 = $27495	$14,995 (Entire order) $29.99 (single unit)	$29.99/$25.00 * 100 = 119.96%
Anoraks	500	$25.00	$59.99	$25 * 50 = $12,500	$59.99 * 500 = $29995	$17,495 (Entire order) $34.99 (single unit)	$34.99/$25.00 * 100 = 139.96%
Total	1500			$37,500	$82,485	$44,985 (Entire order)	119.96%

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