Assume the Following Sales Data for a Company $$\begin{array} { l r } 2015 & € 1,600,000 \\2014 & 1,280,000 \\2013 & 1,120,000 \\2012 & 800,000\end{array}$$

question 160

Multiple Choice

Assume the following sales data for a company: $$\begin{array} { l r } 2015 & € 1,600,000 \\2014 & 1,280,000 \\2013 & 1,120,000 \\2012 & 800,000\end{array}$$ If 2012 is the base year, what is the percentage increase in sales from 2012 to 2014?

• A) 100%
• B) 160%
• C) 60%
• D) 62.5%

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Definitions:

Usual Selling Price

The regular or typical price at which a product is sold under normal market conditions.

Outside Supplier

A third-party company or organization that provides goods or services to another company, often part of the supply chain.

Variable Costs

Charges that directly align with the scale of production or the amount of output generated.

Transfer Price

The price charged for goods or services transferred between departments or divisions of the same company or between related entities.