Free practice · numeric · easy

Practice

Calculate gross profit

Revenue is 5,000 and direct cost is 3,200. What is gross profit?

Profitability bridge

Trace quantities through revenue, cost, profit, and ratio

Revenue
Units × selling price
Direct cost
Units × defined direct unit cost
Gross profit
Revenue − direct cost
Margin
Gross profit ÷ revenue
Markup
Gross profit ÷ cost

Margin and markup use the same profit numerator but different denominators. Keeping that bridge visible prevents a plausible but mislabeled percentage.