WISKUNDIGE GELETTERDHEID
GRAAD 12
NOG OEFENINGE
  
Kosprys, verkoopprys, wins, verlies. BTW
  
MATHEMATICAL LITERACY
GRADE 12
MORE EXERCISES
  
Cost price, selling price, profit, loss, VAT
  

  
Antwoorde / Answers   1.

  
        N.B.  Die volgende afkortings word in die antwoorde, waar nodig, gebruik :
        N.B.  The following abbreviations are used, where necessary, in the answers :
  
                 KP / CP : kosprys / cost price   
  
                 AD% : persentasie afslag / 
  
                            percentage discount  
  
                 JB/YP : jy betaal / you pay  
  
                 P(R) : wins Rand / profit Rand  
  
                 BTW / VAT   
           VP / SP  : verkoopprys / selling price
  
           AD(R) : afslag gegee / discount given  
  
           %P  : persentasie wins / percentage profit  
  
           FP(R) : finale prys / final price  
  
  
  
  
  
  
      1.1  Afslag = Afslag % × Verkoopprys
  
                    a = AD%  ×  VP / SP
  
                                10
                    a = R ────  ×  115
                               100
  
                       = 11,50
  
  
              Jy betaal  = Verkoopprys  − 
  
                                 Afslag gegee
  
  
                          b = VP  −  ADR
  
                             = R115  −  R11,50
  
                             = R103,50
  
                                               [ 1.1 ]
  
  
  
      1.2  Afslag  = Afslag %  × Verkoopprys
  
                                 5
                     c = R ───  ×  218,15
                               100
  
                        = R 10,91
  
  
           Jy betaal  = Verkoopprys  − afslag
  
                       d =  R218,15  −  R10,91
  
                          = R207,24
                                                [ 1.2 ]
  
  
  
      1.3  Persentasie Afslag  
  
                     Afslag gegee         100
               =  ──────────  ×  ───
                     Verkoopprys            1
  
                       4,10          100
             e  =  ─────  ×  ───  %
                        63              1
  
                 =  6,51  %
  
  
         Jy betaal  = Verkoopprys  − Afslag
  
                                               Afslag gegee = f =  R 63  −  R 4,10
  
  
                               = R58,90
                                                     [ 1.3 ]
  
  
  
      1.4  Persentasie Afslag
  
                     Afslag gegee         100
               =  ──────────  ×  ───
                     Verkoopprys            1
  
                       61,20          100
             g  =  ─────  ×  ───  %
                        816              1
  
                 =  7,5  %
  
  
         Jy betaal  = Verkoopprys  − Afslag
  
                                               Afslag gegee  =  R 816  −  R 61,20
  
  
                               = R 816  −  R 61,20
  
                               = R754,80
                                                     [ 1.4 ]
  
  
  
      1.5  Afslag gegee
  
                      = Verkoopprys − Jy betaal
  
             Jy betaal = k = R 794,00 − R 730,48
  
                           =  R 63,52
  
  
              Persentasie Afslag
  
                      Afslag gegee         100
                =  ──────────  ×  ───
                      Verkoopprys           1
  
                     63,52         100
              j =  ─────  ×  ───  %
                      794            1
  
                =  8  %                   [ 1.5 ]
  
  
  
      1.6  Verkoopprys
  
                  = Jy betaal + Afslag gegee
  
              m = R 353,17 + R 62,33
  
                  =  R415,50
  
  
              Persentasie Afslag
  
                       Afslag gegee         100
                 =  ──────────  ×  ───
                       Verkoopprys            1
  
                      62,33         100
             n  =  ─────  ×  ───  %
                     415,50          1
  
                 =  15,00                 [ 1.6 ]
  
  
  
      1.1  Discount = Discount % × Selling price
  
                        a = AD%  ×  VP / SP
  
                                    10
                        a = R ────  ×  115
                                   100
  
                           = 11,50
  
  
              You pay  = Selling price  − 
  
                                 Discoount given
  
  
                         b = VP  −  ADR
  
                            = R115  −  R11,50
  
                            = R103,50
  
                                                   [ 1.1 ]
  
  
  
      1.2  Discount  = Discount %  × Selling price
  
                                     5
                         c = R ───  ×  218,15
                                   100
  
                            = R 10,91
  
  
           You pay  = Seeling price  − discount
  
                       d =  R218,15  −  R10,91
  
                          = R207,24
                                                [ 1.2 ]
  
  
  
      1.3  Percentage discount  
  
                     Discount given         100
               =  ───────────  ×  ───
                     Selling price            1
  
                       4,10          100
             e  =  ─────  ×  ───  %
                        63              1
  
                 =  6,51  %
  
  
         You pay  = Selling price  − Discount
  
                                               Discount given = f =  R 63  −  R 4,10
  
  
                                 = R58,90
                                                         [ 1.3 ]
  
  
  
      1.4  Percentage discount
  
                    Discount given         100
               =  ──────────  ×  ───
                     Selling price            1
  
                       61,20        100
             g  =  ─────  ×  ───  %
                        816           1
  
                 =  7,5  %
  
  
         You pay  = Selling price  − discount
  
                                               Afslag gegee = h  =  R 816  −  R 61,20
  
  
                               = R 816  −  R 61,20
  
                               = R754,80
                                                     [ 1.4 ]
  
  
  
      1.5  Discount given
  
                      = Selling price − You pay
  
             You pay = k = R 794,00 − R 730,48
  
                                =  R 63,52
  
  
              Percentage discount
  
                     Discount given       100
                =  ──────────  ×  ───
                       Selling price           1
  
                     63,52         100
              j =  ─────  ×  ───  %
                      794            1
  
                =  8  %                   [ 1.5 ]
  
  
  
      1.6  Selling price
  
                  = You pay + Discount given
  
              m = R 353,17 + R 62,33
  
                  =  R415,50
  
  
              Percentage discount
  
                       Discount given         100
                 =  ───────────  ×  ───
                         Selling price             1
  
                      62,33         100
             n  =  ─────  ×  ───  %
                     415,50          1
  
                 =  15,00                 [ 1.6 ]
  
  
  
Antwoord / Answer   2.

  
      2.1  Wins (R) / Profit (R)
  
              = Persentasie wins/Percentage profit ×
  
                      Kosprys/Cost price
  
               a =  P% × KP/CP
  
                            8
                  = R ────  ×  45,52
                          100
  
                  = R 3,64
  
  
              Verkoopprys / Selling price 
  
                = Kosprys/Cost price + Wins/Profit
  
             b  =  KP/CP  +  P(R)  
  
                 =  R45,52  +  R 3,64 
  
                 =  R49,16 %                     [ 2.1 ]
  
  
      2.3  Persentasie wins / Percentage profit 
  
                             Wins / Profit                100
                 =  ───────────────  ×  ───  %
                       Koopprys / Cost price          1
  
                          P(R)         100
             e  =  ──────  ×  ───  %
                        KP/CP           1
  
                       16,25        100
              e =  ─────  ×  ───  %
                         25            1
  
                =  65,00  %
  
  
              Verkoopprys / Selling price  
  
                  = Kosprys/Cost price + Wins/Profit
  
                   f = R 25  +  R 16,25
  
                     =  R 41,25                      [ 2.3 ]
  
  
  
      2.5  Kosprys / Cost price 
  
                = Verkoopprys/Selling price −
  
                        Wins/Profit
  
  
                  k =  VP/SP  −  P(R)
  
                     =  R 742,03  −  R 96,79
  
                     =  R 645,24
  
  
              Persentasie wins / Percentage profit 
  
                             Wins / Profit                100
                 =  ───────────────  ×  ───  %
                      Koopprys / Cost price           1
  
                       96,79        100
             m =  ─────  ×  ───  %
                      645,24         1
  
                 =  15,00 %                      [ 2.5 ]
  
  
  
      2.7   As die wins % = 10% en die
  
              koopprys = R100 is die wins R10 en
  
              die verkoopprys = R110
  
              As die PR% = 10% en die VP/SP = R110
  
              is die P(R) = R10 en die KP/CP = R100
  
  
  
  
      2.2  Wins (R) / Profit (R)
  
              = Persentasie wins/Percentage profit × 
  
                       Kosprys/Cost price
  
               c =  P% × KP/CP
  
                             25
                  = R ────  ×  25,80
                          100
  
                  = R 6,45
  
  
              Verkoopprys / Selling price 
  
                =  Kosprys / Cost price  +  Wins / Profit 
  
             d  =  KP/CP  +  P(R)  
  
                 =  R25,80  +  R 6,45 
  
                 =  R32,25 %                      [ 2.2]
  
  
      2.4  Kosprys / Cost price 
  
             = Verkoopprys/Selling price − Wins/Profit
  
  
                  g =  VP/SP  −  P(R)
  
                     =  R 428,61  −  R 107,07
  
                     =  R 321,54
  
  
            Persentasie wins/Percentage profit 
  
                           Wins / Profit               100
               =  ───────────────  ×  ───  %
                    Koopprys / Cost price          1
  
                        107,07        100
                h =  ─────  ×  ───  %
                        321,54          1
  
  
                   =  33,299 %                      [ 2.4 ]
  
  
  
      2.6  Wins / Profit
  
                 = Verkoopprys/Selling price −
  
                           Koopprys/Cost price
  
  
                  p =  VP/SP  −  KP/CP
  
                     =  R 25,08  −  R 21,25
  
                     =  R 3,83
  
  
              Persentasie wins / Percentage profit 
  
                            Wins / Profit                100
                 =  ───────────────  ×  ───  %
                      Koopprys / Cost price          1
  
                        107,07       100
                h =  ─────  ×  ───  %
                        321,54         1
  
                   =  33,299 %                      [ 2.6 ]
  
  
  
      2.7   If the profit % = 10% and the
  
             Cost price = R100, the profit is R 110
  
              and the selling price = R110
  
              If the PR% = 10% and the VP/SP = R110,
  
              the profit = R10 and the KP/CP = R100
  
  
  
           As die / If the  PR% = 10%  en die / and the VP/SP = R110  is die / the KP/CP = R100
  
               en die / and the VP/SP = R110  en die / and the P(R) = R10
  
           As / If PR% = 8,5% en / and VP/SP = R108,50  is / KP/CP = R100  en / and P(R) = R8,50
  
  
                                                                                                        100                                       8,50
           As / If PR% = 8,5% en / and VP/SP = R 1  is / KP/CP = R ──────    en / and P(R) = R ──────
                                                                                                      108,50                                   108,50
  
  
                                                                                                     100
          As/If PR% = 8,5% en/and VP/SP = R 52,34 is KP/CP = R───── × 52,34 en/and
                                                                                                  108,50
  
                                                                            8,50
                                                          P(R) = R ────── × 52,34
                                                                          108,50
  
  
          As die persentasie wins = 8,5% en die verkoopprys = R 52,34 is die koopprys = R 48,24 en
  
                en die wins = R 4,10
  
  
           If the percentage profit = 8,5% and the Selling price = R 52,34  the Cost price = R 48,24
  
                and the P(R) = R4,10
  
  
             q = R48,24 ;  r = R4,10                                                                    [ 2.7 ]
  
    
  
      2.8   As die wins persentasie = 12,5% en
  
             die koopprys = R100 is die wins
  
             R12,50 en die verkoopprys = R112,50
  
            As die persentasie wins = 12,50% en die
  
            verkoopprys = R112,50 is die wins
  
              R12,50 en die koopprys = R100
  
  
  
      2.8   If the percentage profit = 12,50% and
  
              the cost price = R100, the profit is
  
              R 12,50 and the selling price = R112,50
  
              If the percentage profit = 12,50% and the
  
              Selling price = R 112,50, the profit is
  
             R 12,50and the cost price = R 100
  
  
           As die persentasie wins = 10%  en die Verkoopprys = R 110  is die Koopprys = R 100
  
                en die wins = R 10
  
           If the percentage profit = 10%  and the Selling price = R 110  the Cost price = R 100  and
  
                and the profit = R 10
  
           As die persentasie wins = 12,5%  en die Verkoopprys = R 112,50  is die Kosprys = R100  en
  
                en die wins = R 12,50
  
           If the percentaage profit = 12,5%  and the Selling price = R112,50 the Cost price = R100  and
  
                and the profit = R 12,50
  
  
                                                                                                        100                               12,50
           As/If PR% = 12,5% en/and VP/SP = R 1  is /the KP/CP = R ────  en/and P(R) = R ─────
                                                                                                      112,50                            112,50
  
  
                                                                                                                                                                                                                                                              100
           As / If PR% = 12,5% en / and VP/SP = R 36,68  is die / the KP/CP = R ─────  ×  36,68
                                                                                                                        112,50
  
                                                                       100
                             en die / and the P(R) = R ─────  ×  36,68
                                                                    112,50
  
  
           As die persentasie wins = 12,5%  en die Verkoopprys = R36,68  is die  Kosprys = R32,60
  
                 en die wins = R4,08
  
  
           If the percentage profit = 12,5% and the Selling price = R36,68  the Cost price = R32,60
  
                and the profit = R4,08
  
  
                s = R32,60 ;  t = R4,08                                                                             [ 2.8 ]
  
    
  
Antwoord / Answer   3.

  
      3.1  BTW / VAT  =
  
           15% van/of verkoopprys/selling price
  
             BTW / VAT   =  15%  ×  VP/SP
  
                            a  =  15%  ×  VP/SP
  
                                       15
                                =  ────  ×  R 15
                                      100
  
  
                                =  R 2,25
  
  
            Finale prys / Final price 
  
          = Verkoopprys/Selling price + BTW/VAT
  
                     b =  VP/SP  +  BTW / VAT
  
                        =  R15  +  R2,25
  
                        =  R17,25                [ 3.1 ]
  
  
  
      3.2  BTW / VAT =
  
            15% van/of verkoopprys/selling price
  
             BTW / VAT   =  15%  ×  VP/SP
  
                             c  =  15%  ×  VP/SP
  
  
                                        15
                                 =  ────  ×  R 36,25
                                       100
  
  
                                 =  R 5,44
  
  
            Finale prys / Final price 
  
              = Verkoopprys/Selling price + BTW/VAT
  
                     b =  VP/SP  +  BTW / VAT
  
                        =  R36,25  +  R5,44
  
                        =  R41,69                        [ 3.2 ]
  
  
  
        3.3
  
         As die BTW % = 15% en die verkoopprys = R 100, is die BTW R 15 en die finale prys R 115,00  /
  
        If the VAT % = 15% and the selling price = R 100, the VAT = R15,00 and the final price = R 115,00.
  
        As die BTW % = 15% en die finale prys = R 115,00, is die verkoopprys = R 100,00 en die BTW = R 15
  
        If the VAT % = 15% and the final price = R 115,00, the selling price = R 100,00 and the VAT = R 15.
  
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R115, is die/the VP/SP = R100 
  
               en die/and the BTW/VAT = R15
  
                                                                                                                                       100
           As/If BTW/VAT% = 15% en/and finale prys/final price = R1, is die/the VP/SP = R ─────
                                                                                                                                       115
  
                                                             15,0
               en die/and the BTW/VAT = R ─────
                                                             115
  
  
                                                                                                                                       100
           As/If BTW/VAT% = 15% en/and finale prys/final price = R135,48, is die/the
                                                                                                                                 115      
  
                                                  100                                                               15,0
            koopprys/cost price = R ──── × 135,48  en die/and the BTW/VAT = R ──── × 135,48
                                                  115                                                                115
  
  
           As die / If the  BTW/VAT% = 15%  en die / and the FP(R) = R135,48  is die / the
  
               Verkoopprys/Selling price = R117,81  en die / and the BTW/VAT = R17,67
  
  
               OF / OR 
                                                           100                                                                  15
             Verkoopprys/Selling price = R ──── × 135,48  en die/and the  BTW/VAT =  R ──── × 135,48
                                                           115                                                                  115
  
  
                    Verkoopprys / Selling price  =  R 117,81     en die / and the  BTW/VAT =  R 17,67
     
  
               e = R117,81 ;  f = R17,67                                                                             [ 3.3 ]
  
  
  
    
  
  
        3.4
  
        As die BTW % = 15% en die verkoopprys = R100,00, is die BTW = R15,00 en die
  
         finale prys R115,00 /
  
        If the VAT % = 15% and the selling price = R 100, the VAT = R15,00 and the final price = R 115,00.
  
        As die BTW % = 15% en die finale prys = R 115,00, is die verkoopprys = R 100,00 en die BTW = R 15
  
        If the VAT % = 15% and the final price = R 115,00, the selling price = R 100,00 and the VAT = R 15.
  
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R115, is die/the VP/SP = R100 
  
               en die/and the BTW/VAT = R15
  
                                                                                                                                       100
           As/If BTW/VAT% = 15% en/and finale prys/final price = R1, is die/the VP/SP = R ────
                                                                                                                                       115
                                                           15,0
               en die/and the BTW/VAT = R────
                                                           115
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R572,38, is die/the
  
                                                             100                                                              15,0
                verkoopprys/selling price = R ──── × 572,28 en die/and the BTW/VAT = R──── × 572,28
                                                             115                                                               115
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R572,28 is die/the VP/SP = R117,81 
  
              en die / and the BTW / VAT = R17,67
  
  
                 g = R117,81 ;  h = R17,67                                                                           [ 3.4 ]
  
  
  
        3.5
  
            BTW / VAT  =  15% van / of  verkoopprys / selling price 
  
            BTW / VAT   =  15%  ×  Verkoopprys / Selling price
  
                           a  =  15%  ×  VP/SP
  
                                    15
                              =  ────  ×  R 804,51
                                   100
  
  
                              =  R 120,68
  
  
            Finale prys / Final price  =  Verkoopprys / Selling price  +  BTW / VAT
  
                                              b =  VP/SP  +  BTW / VAT
  
                                                 =  R804,51  +  R120,68
  
                                                 =  R925,19                                                           [ 3.5 ]
  
  
  
        3.6
  
            BTW / VAT  =  15% van / of  verkoopprys / selling price 
  
            BTW / VAT   =  15%  ×  Verkoopprys / Selling price
  
                           a  =  15%  ×  VP/SP
  
                                    15
                              =  ────  ×  R55,64
                                   100
  
  
                              =  R8,35
  
  
            Finale prys / Final price  =  Verkoopprys / Selling price  +  BTW / VAT
  
                                              b =  VP/SP  +  BTW / VAT
  
                                                 =  R55,64  +  R8,35
  
                                                 =  R63,99                                                           [ 3.6 ]
  
  
  
        3.7
  
        As die BTW % = 15% en die verkoopprys = R100,00, is die BTW = R15,00 en die
  
         finale prys R115,00 /
  
        If the VAT % = 15% and the selling price = R 100, the VAT = R15,00 and the final price = R 115,00.
  
        As die BTW % = 15% en die finale prys = R 115,00, is die verkoopprys = R 100,00 en die BTW = R 15
  
        If the VAT % = 15% and the final price = R 115,00, the selling price = R 100,00 and the VAT = R 15.
  
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R115, is die/the VP/SP = R100 
  
               en die/and the BTW/VAT = R15
  
                                                                                                                                       100
           As/If BTW/VAT% = 15% en/and finale prys/final price = R1, is die/the VP/SP = R ────
                                                                                                                                       115
                                                           15,0
               en die/and the BTW/VAT = R────
                                                           115
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R572,38, is die/the
  
                                                             100                                                              15,0
                verkoopprys/selling price = R ──── × 92,66 en die/and the BTW/VAT = R──── × 92,66
                                                             115                                                               115
  
           As/If BTW/VAT% = 15% en/and finale prys/final price = R92,66 is die/the VP/SP = R80,57 
  
              en die / and the BTW / VAT = R12,09
  
  
                 p = R80,57 ;  q = R12,09                                                                           [ 3.7 ]
  
  

  
Antwoord / Answer   4.

  
      4.1   Die koste van enige aantal kaartjies
  
              is die produk van die aantal kaartjies
  
              en die koste van een kaartjie.
  
                c = 5n
                                                        [ 4.1 ]
  
  
      4.2   Die inkomste van enige aantal kaartjies
  
              is agt maal die aantal kaartjies verkoop.
  
                a = 8q
                                                            [ 4.2 ]
  
  
  
      4.3   Die wins is die inkomste van die aantal
  
              kaartjies verkoop minus die koste om
  
              om enige aantal kaartjies te koop.
  
                P = a - c = 8q - 5n
                                                           [ 4.3 ]
  
  
      4.4.1   q kan nie groter wees as n nie, want
  
                 jy kan nie meer kaartjies verkoop
  
                 as wat jy het nie.
                                                       [ 4.4.1 ]
  
  
      4.4.2   As q = n is 8q > 5n, die inkomste
  
                 is groter as die uitgawe en jy
  
                 maak nog steeds 'n wins.
  
                                                      [ 4.4.2 ]
  
  
      4.4.3   As q < n en 8q > 5n, maak jy
  
                 nog steeds 'n wins.
  
                 As q < n en 8q = 5n, breek jy
  
                 gelyk, die inkomste = die uitgawe
  
                 en wins = 0.
  
                 As q < n en 8q < 5n, maak jy
  
                 'n verlies, inkomste < uitgawe.
  
                                                      [ 4.4.3 ]
  
  
  
      4.5   As die koste grpter is as
  
             die inkomste, m.a.w. as 5n > 8q.
  
                                                      [ 4.5 ]
  
  
  
      4.1   The cost of any number of picture cards
  
              is the product of the number of cards
  
              and the cost for one card.
  
                c = 5n
                                                             [ 4.1 ]
  
  
      4.2   The income from any number of
  
              picture cards is eight eight times
  
              the number of cards sold.
  
                a = 8q                                   [ 4.2 ]
  
  
      4.3   The profit is the income from the
  
              cards sold minus the cost of any
  
              number of picture cards bought.
  
                P = a - c = 8q - 5n                 [ 4.3 ]
  
  
  
      4.4.1   q can not be greater than n,
  
                 because you cannot sell more cards
  
                 than you bought.
                                                          [ 4.4.1 ]
  
  
      4.4.2   If q = n then 8q > 5n, the income
  
                 is greater than the expenses and
  
                 you still make a profit.
  
                                                          [ 4.4.2 ]
  
  
      4.4.3   If q < n and 8q > 5n, you still make a
  
                 profit.
  
                 If q < n and 8q = 5n, you break even,
  
                 the income = the expenses and
  
                 the profit = 0.
  
                 If q < n and 8q < 5n, you make a
  
                 loss, the income < the expenses.
  
                                                           [ 4.4.3 ]
  
  
  
      4.5   If the cost is greater than
  
              the incomste, e.g. if 5n > 8q.
  
                                                           [ 4.5 ]
  
  

  
Antwoord / Answer   5.

  
      5.1   Wins per kaartje  
  
                        = verkoopprys − aankoopprys
  
                        = R5,00 − R2,50
  
                        = R2,50                     [ 5.1 ]
  
  
      5.2   Persentasie wins 
  
                        wins          100
                  = ─────  ×  ────  %
                       koste           1
  
                        2,50          100
                  = ─────  ×  ────  %
                        2,50            1
  
                  = 100 %                     [ 5.2 ]
  
  
      5.3  Inkomste = R4 500
  
             , wins per kaartjie = R2,50
  
            en n kaartjies moet per maand
  
            verkoop word.
  
              R2,50 × n  =  R4 500
  
                                    4 500
                            n =  ─────          
                                     2,50
  
                               = 1 800             [ 5.3 ]
  
  
      5.4   Nuwe koste = ou koste + 18%  R2,50
  
                                                 18
                                = R2,50 + ─── × R2,50
                                                100
  
                                = R2,95
  
      OF   Nuwe koste = 118% van die ou koste
  
                                                    118
                                = R2,50  ×  ────
                                                    100
  
                                = R2,95
  
             Nuwe wins = R5,00 − R2,95  = R2,05
  
                                            wins         100
             Persentasie wins = ───── × ──── %
                                           koste           1
  
                                            2,05       100
                                       = ──── × ───  %
                                            2,95             1
  
                                       = 69,4 %         [ 5.4 ]
  
  
      5.5   R2,05 × n  =  R4 500
  
                                    4 500
                           n =  ─────          
                                    2,05
  
                              = 2 196                     [ 5.5 ]
  
  
  
      5.6   Jy wil weer 100& wins maak. Jy
  
              moet dus 'n wins maak wat gelyk
  
               is aan die produksiekoste, wat
  
               nou R2,95 per kaartjie is.
  
               Verkoopprys = R2,95 + R2,95
  
                                   = R5,90         [ 5.6 ]
  
  
      5.1   Profit per card = selling price − cost price
  
                                    = R5,00 − R2,50
  
                                    = R2,50              [ 5.1 ]
  
  
  
  
      5.2   Percentage profit 
  
                                profit          100
                           = ─────  ×  ────  %
                                cost             1
  
                                2,50           100
                           = ─────  ×  ────  %
                                2,50             1
  
                           = 100 %                     [ 5.2 ]
  
  
      5.3   Income = R4 500,
  
               profit per card = R2,50 
  
              and n cards must be sold
  
              per month.
  
              R2,50 × n  =  R4 500
  
                                    4 500
                            n =  ─────          
                                     2,50
  
                               = 1 800                  [ 5.3 ]
  
  
      5.4   New cost = old cost + 18% of R2,50
  
                                               18
                            = R2,50  +  ─── × R2,50
                                              100
  
                            = R2,95
  
      OR   New cost = 118% of the old cost
  
                                                118
                             = R2,50  ×  ────
                                                100
  
                             = R2,95
  
              New profit = R5,00 − R2,95  = R2,05
  
                                             profit      100
             Percentage profit = ───── × ───  %
                                               cost        1
  
                                              2,05       100
                                        = ───── × ───  %
                                              2,95         1
  
                                        = 69,4 %        [ 5.4 ]
  
  
      5.5   R2,05 × n  =  R4 500
  
                                     4 500
                            n =  ─────          
                                      2,05
  
                               = 2 196                   [ 5.5 ]
  
  
  
      5.6   You again want to make a profit of
  
               100%. Therefore you have to make
  
               a profit which is eqal to the production
  
               cost, which is now R2,95 per card.
  
               Selling price = R2,95 + R2,95
  
                                  = R5,90                [ 5.6 ]
  

  
Antwoord / Answer   6.

  
        6.1
  
        As die wins% = 15% en die finale prys = R 115,00, is die wins = R 15
  
        If the profit % = 15% and the final price = R 115,00, the profit = R 15.
  
  
           As/If Wins%/profit% = 15% en/and finale prys/final price = R115, is die/the wins/profit = R15 
  
                                                                                                                                                  15
           As/If Wins%/profit% = 15% en/and finale prys/final price = R1, is die/the wins/profit = R ────
                                                                                                                                                 115
                                                                                                                                   15
           As/If Wins%/profit% = 15% en/and FP/FP = R2500, is die/the wins/profit = R ──── × 2500
                                                                                                                                  115
  
                                                                                                      d.i. / i.e.  = R326,09
  
  
          OF / OR
  
                                        15
           Wins / Profit  =  R ───  X  2 500    =  R326.09
                                       115
                                                                                                                                       [ 6.1 ]
  
  
  
        6.2
  
        As die Wins % = 15% en die finale prys = R 115,00, is die kosprys = R 100,00
  
        If the profit % = 15% and the final price = R 115,00, the cost price = R 100,00
  
  
           As/If Wins%/profit% = 15% en/and finale prys/final price = R115, is die/the KP/CP = R100
  
                                                                                                                                             100
           As/If Wins%/profit%% = 15% en/and finale prys/final price = R1, is die/the KP/CP = R─────
                                                                                                                                             115
                                                                                                                               100
           As/If Wins%/profit%% = 15% en/and FP/FP = R2500, is die/the KP/CP = R───── × 2500
                                                                                                                               115
  
                                                                                                 d.i. / i.e.  = R2 173,91
          OF / OR
  
                                                   100
           Kosprys / Cost price  =  R ───  X  2 500    =  R2 173,91
                                                   115
  
          OF / OR
  
                Kosprys / Cost price  =  Verkoopprys / Selling price  ━  Wins / Profit
  
                                                =  R 2 500  ━  R 326,09
  
                                                =  R 2 173,91
  
                                                                                                                                       [ 6.2 ]
  
  
  
        6.3
  
        BTW / VAT  =  15 % van / of  Verkoopprys / Selling price
  
                                    15
                          =  R ─────  ×  2 500
                                   100
  
                          =  R 375
  
        Koper betaal / Buyer pays  =  Verkoopprys  / Selling price  +  BTW / VAT
  
                                                =  R 2 500  +  R 375
  
                                                =  R 2 875
  
                                                                                                                                       [ 6.3 ]
  
  
  
  

  
Antwoord / Answer   7.

  
        7.1
  
                Wins / Profit  =  Verkoopprys / Selling price  ━  Kosprys / Cost price
  
                                    =  R 2 100  ━  R 1 800
  
                                    =  R 300                                                                                        [ 7.1 ]
  
  
  
        7.2
                                                                                             wins / profit                 100
                         Persentasie wins / Percentage profit  =  ──────────────   X   ────
                                                                                      Kosprys / Cost Price             1
  
  
                                                                                         300            100
                                                                                 =  ─────   X   ────
                                                                                       1 800             1
  
                                                                                 =  16,667 %                                       [ 7.2 ]
  
  

  
Antwoord / Answer   8.

  
        8.1
  
        As die verkoopprys + BTW = R115 is die BTW = R 15 en die verkoopprys = R 100
  
        If the selling price + VAT = R115 the VAT = R 15 and the selling price = R 100
  
  
           As/If VP + BTW / SP + VAT = R115 is/the BTW/VAT R15 en/and VP/SP = R 100
  
                                                                                             15                                100
           As/If VP + BTW / SP + VAT = R1 is/the BTW/VAT R ─── en/and VP/SP = R ────
                                                                                            115                               115
  
                                                                                                   15
           As/If VP + BTW / SP + VAT = R1 is/the BTW/VAT  =  R ────  X  4 299
                                                                                                  115
  
                                                                                         =  R 42,99                                 [ 8.1 ]
  
           OF / OR
  
                                              15
                  BTW / VAT  =  R ────   X 4 299
                                             115
  
                                    =  R 42,99                                                                                      [ 8.1 ]
  
  
  
        8.2
                                                                                                    100
           As/If VP + BTW / SP + VAT = R4 299 is/the VP/SP  =  R ────  X  4 299
                                                                                                    115
  
                                                                                         =  R 3 738,26                                 [ 8.2 ]
  
           OF / OR
  
                                                                     100
                  Verkoopprys / Selling price  =  R ────   X 4 299
                                                                     115
  
                                    =  R 3 738,26                                                                                      [ 8.2 ]
  
  
  
        8.3
  
            As die wins % = 25 % en die verkoopprys = R 125 is die kosprys = R 100
  
            If the profit % = 25 % and the selling price = R 125 the cost price = R100
  
  
           As/If wins %/profit % = 25 % en die/and the VP/SP = R125 is die / the kosprys/cost price = R 100
  
                                                                                                                  100
           As/If wins %/profit % = 25 % en/and VP/SP = R1 is/the KP/CP = R ───
                                                                                                                  125
  
                                                                                                                             100
           As/If wins %/profit % = 25 % en/and VP/SP = R3 738,26 is/the KP/CP = R ───  X  3 738,26
                                                                                                                             125
  
                                                                                                                      =  R 2 990,61
  
           OF / OR
  
                                                           100
                  Kosprys / Cost price  =  R ────   X 3 738,26
                                                           125
  
                                                  =  R 2 990,61                                                                    [ 8.3 ]
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
sp;