Waec Model Questions Vol1 2020 Commerce Question 5

Practice essay / theory question 5 from the 2020 Waec Model Questions Vol1 Commerce examination. This question covers Retail Trade, Cost‑Volume‑Profit analysis, Markup and pricing .

Waec Model Questions Vol1 2020 Commerce Essay / Theory
Topics: Retail Trade Cost‑Volume‑Profit analysis Markup and pricing
Question 5 WAEC_MODEL_QUESTIONS_VOL1 • 2020 • COMMERCE • essay

A retail store sells a single product. The list selling price of the product is ₦5,000 per unit. The variable cost (including purchase price, transport and handling) is ₦3,200 per unit. Fixed operating costs amount to ₦720,000 per month. The store currently sells 600 units each month at the list price. The store is considering two pricing alternatives: 1. Offer a 10 % discount on the selling price and, based on market research, expect a 20 % increase in the quantity sold. 2. Review its markup policy, which is currently based on cost. Industry reports indicate that the average markup on cost for similar products is 50 %. Answer the following questions:

Question Parts

( a )
Calculate the contribution margin per unit and the break‑even output in units.
( b )
If the store continues to sell 600 units at the list price, determine the monthly profit.
( c )
Assuming the 10 % discount is granted and sales rise by 20 % (i.e., to 720 units), calculate the new monthly profit and state whether the discount policy improves profitability.
( d )
Compute the current markup on cost and comment on its suitability relative to the industry average of 50 %.

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About This Question

This is Waec Model Questions Vol1 2020 Commerce Question 5. It is one of the essay questions from the 2020 Waec Model Questions Vol1 Commerce examination.

The question covers Retail Trade, Cost‑Volume‑Profit analysis, Markup and pricing .

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