A table is given below. The table shows, the number of people who took their coffee and total billing for each of the 5 weeks. On the basis of this table give answers for the question given below. (Q-2).
| Week | No of Guests | Total Billed Amount |
| 1 | 250 | 13000 |
| 2 | 300 | 15900 |
| 3 | 600 | 32600 |
| 4 | 450 | 23000 |
| 5 | 260 | 8500 |
What is the Gross Margin per unit of sale?
Answer & explanation
Correct answer: option 4
Gross Mrgin per Unit = Unit Price -Unit cost
Weighted average is the Unit Price for the Restaurant
| Week | No of Guests |
Total Billed Amount |
| 1 | 250 | 13000 |
| 2 | 300 | 15900 |
| 3 | 600 | 32600 |
| 4 | 450 | 23000 |
| 5 | 260 | 8500 |
| Total | 1860 | 93000 |
| Weighted Average (Total Billed Amount/Total Guests i.e. 93000/1860) | 50 |
Unit cost refers to variable cost (also referred to as cost of goods sold).
Total Variable cost= 60 % of 93000 =55800
Unit Cost = Total Variable Cost/ No of Guests= 55800/1860=30
Thus Gross Margin =50-30=Rs 20