Canada Calculating gross profit percentage!

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Hi, all,

I am reviewing for a test and having difficulties with this problem: The question provides the following information and asks us to solve for the company’s gross profit percentage:
Freight-in: 28,000, Purchases: 203,000, Beginning inventory: 52,000, Purchase discounts: 4,100, Sales returns: 14,000, Purchase returns: 6,500, Sales revenue: 420,000, Ending inventory: 45,000

I first calculated the purchase cost of the inventory and added it to the beginning inventory to calculate the available goods: 203000 + 28000 – 4100 - 6500 = 220400 + 52000= 272400 (Goods available for sale)


I then calculated the cost of goods sold: 272400 - COGS = 45000 à COGS = 227400. Next I calculated the gross profit: 420000 - 227400 = 192, 600


Then to calculate the gross profit percentage I calculated: 192600/420000=0.46.

This answer is wrong, though. Could someone please explain where I am making the mistake?

Cheers!
 

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