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Abelawo ltd operates a retail branch at Aba. All purchases are made by the head office ...

Abelawo ltd operates a retail branch at Aba. All purchases are made by the head office in Onitsha and goods are charged to the branch at cost plus 50%. During the year ended. Goods sent to branch at invoiced price is ₦30,870, cash sales ₦13,020 and Bad debt amounted to 129. From the following, what is the profit?
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  • A 20,580
  • B 10,290
  • C 7980
  • D 30,870
Correct Answer: Option B
Explanation:
Goods sent to branch : Selling price
⇒ ₦30,870
Convert mark-up to margin
50 100 = 1 2 = 1 2 + 1 = 1 3



Â
Profit = 1 3 × 30,870



= ₦10,290

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