Gross Profit Margin and Operating Profit Margin Calculation | Exam Answer

SGA Expenses Calculation | CFA Level 1 Exam Answer

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Question

A firm's gross profit margin equals 35.2% and the operating profit margin equals 26.7%. If its net sales equal 6,128, the firm's SGA expenses equal ________.

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Explanation

Gross Profit Margin = Gross Profit/Net sales and Operating Profit Margin = Operating Profit/Net sales. Therefore, Gross Profit = 6,128*0.352 = 2,157 and

Operating Profit = 6,128*0.267 = 1,636. Now, Operating profit = income before interest, depreciation and taxes (EBDIT)= Gross Profit - Sales & General

Expenses, so 2,157 - 1,636 = 521.