Mark-up = =
Margin = = =
= =
=
Profit = = Le 45,000
Cost of sales + Profit = Sales
Cost of sales = Sales - Profit
= Le 180,000 - Le 45,000
Cost of sales = Le 135,000
Cost of sales = opening stock + purchase - closing stock
Le 135,000 = Le 6,000 + purchase - Le 4,200
Purchase = Le 135,000 + 4,200 - Le 6,000
= Le 133,200