Example: Suppose the gross profit margin is 36% and the selling price is 126.36 yuan. What should the cost be?

Solution: Cost =126.36× (1-36%) = 80.85 yuan.

The calculation formula of gross profit margin is: gross profit margin = (selling price-cost) ÷ selling price × 100%.

Example: The known cost is 2.67 yuan and the selling price is 3.93 yuan. What is the gross profit margin?

Solution: Gross profit margin = (3.93—2.67) ÷ 3.93×100% = 32%.

The calculation formula of selling price is: selling price = cost ÷( 1- gross profit margin).

Example: The known gross profit margin is 465,438+0%, and the cost amount is 24.39 yuan.