1條好急既百分法

mp3 機成本: ($185/20) x100 = $925mp3 機出售價: ($185/20)x 80 = $740手提電腦出售價 = mp3 機和手提電腦合共出售價 - mp3 機出售價 = $5420 - $740 = $4680手提電腦成本: [$4680/(100 –28)] x 100 = [$4680/72] x 100 = $6500 a) mp3 機成本 = $925 手提電腦成本 = $6500 b) mp3 機和手提電腦合共成本 = $925 + $6500 = $7425 mp3 機和手提電腦合共出售價 = $5420 合共虧蝕 = 成本價- 出售價 = $7425 - $5420 = $2005 詃兩件貨品的總虧蝕百分率 =合共虧蝕/合共成本 x 100% = $2005/$7425x100% = 27% 出售詃兩件貨品的總虧蝕百分率 = 27%