BECE Mathematics 2026 Paper

Concept:Profit percent is always calculated on the cost price. So selling price = cost price + profit.Given:Selling price (SP) = GHC 126.00, profit = $20\%$ of cost price.Solution:Let the cost price be $C$.Profit $= 20\%$ of $C = 0.20C$.SP $= C + 0.20C = 1.2C$.So $1.2C = 126$$C = \dfrac{126}{1.2} = \dfrac{1260}{12} = 105$Check: profit $= 20\%$ of $105 = 21$, and $105 + 21 = 126$ ✓.Key point: Do not take $20\%$ of the selling price ($126 - 25.20 = 100.80$, option C); the profit is a percentage of the cost price.Answer:Option B (GHC 105.00)