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Practice

Calculate fictional gross profit

A fictional order has 40 units sold at USD 30 each and direct cost of USD 18 per unit. What is gross profit in USD?

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.