ITPEC IP April 2025 Question 67
ITPEC IP April 2025 — Question 67 of 100
77% — calculate actual profit first, then divide it by planned profit.
Planned profit is given as 500,000 yen. Actual revenue is 1,350 × 1,100 = 1,485,000 yen, and actual purchase cost is 1,000 × 1,100 = 1,100,000 yen. Actual profit is therefore 385,000 yen. The ratio is 385,000 ÷ 500,000 × 100 = 77%.
Answer (a)
Why not others:
- (b) 99 multiplies the 90% sales-price ratio by the 110% quantity ratio but compares revenue, not profit
- (c) 110 reflects quantity alone
- (d) 129 reverses the profit ratio
Key rule: A profit achievement ratio must compare profits, not independently multiply component achievement percentages.
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