1.

X sent out goods costing Rs.80,000 to Y so as to show 20% profit on invoice price. 40% of the goods were lost in transit. 60% of the goods received by consignee was sold at 25% above invoice price. Rate of commission is 10% on sales at invoice price plus 50% of the surplus over invoice price. Calculate the commission due to Y.

Answer»

Invoice Price of Goods Sold = 60% (Rs.1,00,000 – 40% of Rs.1,00,000) = Rs.36,000 

Surplus over invoice price = Rs. 36,000 × 25% = Rs.9000 

Commission = (36,000 × 10/100) + (9,000 × 50/100) = Rs. 8,100.



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