question 2\nknowles & foreman company reported the following data on its income statement at the end of the…

question 2\nknowles & foreman company reported the following data on its income statement at the end of the current year:\nper - unit product cost $35\ngross margin percentage 41.20%\nselling and administrative expenses $30,900\noperating income $10,300\nwhat was the cost of goods sold for the year?\n(a) $100,000\n(b) $58,800\n(c) $40,600\n(d) none of these are correct.
Answer
Explanation:
Step1: Recall gross - margin formula
Gross margin = Operating income+Selling and administrative expenses. Given operating income = $30,900 and selling and administrative expenses = $10,300. So, Gross margin=$30,900 + $10,300=$41,200.
Step2: Use gross - margin percentage to find sales
Let sales be $x$. Gross margin percentage = 41.20% or 0.412. We know that Gross margin percentage=$\frac{\text{Gross margin}}{\text{Sales}}$. So, $0.412=\frac{41200}{x}$, then $x=\frac{41200}{0.412} = 100000$.
Step3: Calculate cost of goods sold
Cost of goods sold (COGS)=Sales - Gross margin. Sales = $100,000 and Gross margin = $41,200. So, COGS=$100000 - 41200=58800$.
Answer:
B. $58,800