Gamma-Theta: CFA Level 1 Exam Practice Question - Financial Software Firm | Test Prep

Operating Expenses Calculation for Gamma-Theta: CFA Level 1 Exam | Test Prep

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Question

Gamma-Theta is a financial software firm with gross sales of 176,000 last year. Its cost of goods sold equaled 25,685. Gamma-Theta's corporate tax rate is 35%.

If its net income after taxes was 70,279, its operating expenses were ________.

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Explanation

Gamma-Theta's pre-tax income equals 70,279/0.65 = 108,122. Now, pre-tax income = gross sales - cost of goods sold - operating expenses. Therefore, 108,122

= 176,000 - 25,685 - operating expenses. This gives operating expenses = 42,193.