Topic 7 of 15, EHL Maths & Excel final (AP)
↑%
Markup %
Markup compares the profit with the COST. Whenever the question says markup, the cost is the base (the denominator).
When the exam asks for it
- “markup”, “marked up by”, “% added to the cost”
Formulas
Markup %
=(Sell-Cost)/CostSelling price
=Cost*(1+Markup%)Cost
=Sell/(1+Markup%)Worked example
D2fx
=(60-40)/40| A | B | C | D | E | |
|---|---|---|---|---|---|
| 1 | Case | Cost (CHF) | Sell (CHF) | Markup % | |
| 2 | Find markup | 40 | 60 | (60-40)/40 = 50% | |
| 3 | Find sell | 80 | ? | 25% → 80*(1+25%) = 100 | |
| 4 | Find cost | ? | 150 | 50% → 150/(1+50%) = 100 | |
| 5 |
Sheet1
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Step by step
=(60-40)/4050%=80*(1+25%)100 CHF=150/(1+50%)100 CHF
⚠ Exam traps
- Markup uses Cost as the base; return uses Sell. Same numbers, different answers: cost 40, sell 60 → markup 50% but return 33.33%.
- To go back from the selling price to the cost, divide by (1+markup%). Do not subtract the percentage.
Practice question
A dish costs 24 CHF to make and the markup is 150%. What is the selling price?
Show answer
✓ 24*(1+150%) = 24*2.5 = 60 CHF.
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