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Veteran owned · American made · Honor · Serve · Inspire
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Teach the same four scenarios learners use. Demonstrate, invite a selectable attempt, inspect the misconception, and then offer a reworded scenario. This is a preview guide; real learner submissions and gradebook are not connected.
Open learner view ↗Open printable learner guide ↗Begin by naming the four outcomes. For each lesson, model the fictional decision, reveal the method one step at a time, invite an individual attempt, and discuss why the distractors fail. Allow a fresh attempt after feedback. Reserve the final three scenarios for independent practice.
Use the text-first study guide as the accessible alternate format. No recorded or live delivery is assumed.
Outcome: Separate markup on cost from gross margin on price.
A bar sells for $20 and costs $12 per unit. Gross profit is $8. Markup is $8 ÷ $12 = 66.7%; gross margin is $8 ÷ $20 = 40%.
A $20 bar has a $12 unit cost. What is its gross margin?
Expected choice: 40%. ($20 − $12) ÷ $20 = 40% gross margin; 66.7% is markup on cost.
If missed: Explain the calculation or decision aloud; then present “A $10 item costs $6. What is its gross margin?” Correct choice: 40%.
Discussion prompt: Review a proposed price before stating its margin to a wholesale buyer. Invite a brief verbal explanation. The learner view uses selectable checks and requires no typed submission.
Observe: Can the learner state the decision, identify the relevant facts, and follow the method without cues? A correct guess is not yet evidence of transfer. If a learner misses twice, return to the worked example with new numbers or facts before another attempt.
Outcome: Include per-unit packaging and inbound freight in a decision.
The chocolate costs $7, packaging $2, and inbound freight $150 for 50 bars ($3 each). Landed unit cost is $7 + $2 + $3 = $12.
With $7 product, $2 packaging, and $150 freight for 50 units, what is landed cost per unit?
Expected choice: $12. Freight is $3 per bar; $7 + $2 + $3 = $12.
If missed: Explain the calculation or decision aloud; then present “A kit costs $8 plus $1 packaging and $100 freight for 100 kits. Landed unit cost?” Correct choice: $10.
Discussion prompt: Compare an ingredient-only estimate with a fully landed unit cost. Invite a brief verbal explanation. The learner view uses selectable checks and requires no typed submission.
Observe: Can the learner state the decision, identify the relevant facts, and follow the method without cues? A correct guess is not yet evidence of transfer. If a learner misses twice, return to the worked example with new numbers or facts before another attempt.
Outcome: Check contribution at each selling price.
Direct price $24 less $12 landed cost and $4 direct fulfillment leaves $8. Wholesale price $17 less $12 landed and $1 handling leaves $4. Both contribute, but volume and fixed costs matter.
Direct is $24 with $16 variable costs. Wholesale is $17 with $13 variable costs. Which has higher contribution per unit?
Expected choice: Direct by $4. Direct contributes $8; wholesale contributes $4, a $4 difference.
If missed: Explain the calculation or decision aloud; then present “Online price $30 costs $22 to fulfill. Retailer price $21 costs $17. Which contributes more per unit?” Correct choice: Online by $4.
Discussion prompt: Choose a channel using contribution and capacity, not a headline price alone. Invite a brief verbal explanation. The learner view uses selectable checks and requires no typed submission.
Observe: Can the learner state the decision, identify the relevant facts, and follow the method without cues? A correct guess is not yet evidence of transfer. If a learner misses twice, return to the worked example with new numbers or facts before another attempt.
Outcome: Estimate how a promotion changes contribution and the units needed to cover fixed cost.
Normal $20 price less $12 variable cost gives $8. A 20% discount sets price at $16, leaving $4. A $200 campaign cost needs 50 discounted sales to cover, before other fixed costs.
A $20 item costs $12. After a 20% discount, what contribution remains per unit?
Expected choice: $4. Discounted price = $16; $16 − $12 = $4 contribution.
If missed: Explain the calculation or decision aloud; then present “A $30 item costs $18. A 10% discount leaves what contribution?” Correct choice: $9.
Discussion prompt: Decide whether a holiday promotion has enough evidence of extra units sold. Invite a brief verbal explanation. The learner view uses selectable checks and requires no typed submission.
Observe: Can the learner state the decision, identify the relevant facts, and follow the method without cues? A correct guess is not yet evidence of transfer. If a learner misses twice, return to the worked example with new numbers or facts before another attempt.
01 · A unit costs $12 and sells for $20. Which denominator gives gross margin?
Expected: Price $20. Gross margin is gross profit divided by selling price.
02 · A $200 campaign has $4 contribution per discounted sale. How many sales cover the campaign cost?
Expected: 50. $200 ÷ $4 = 50 sales, excluding other fixed costs.
03 · Why compare direct and wholesale separately?
Expected: Each channel has its own price and variable costs. Channel-specific prices and costs determine each contribution.
Revisit the corresponding lesson on a miss, then use its reworded check. A local completion is formative practice, not a verified grade. The current learner progress stays on the learner’s device and cannot be reviewed or certified here.