{"id":365,"date":"2018-04-17T02:23:56","date_gmt":"2018-04-17T02:23:56","guid":{"rendered":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/?post_type=chapter&#038;p=365"},"modified":"2024-04-26T22:05:56","modified_gmt":"2024-04-26T22:05:56","slug":"mark-up-problems","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/chapter\/mark-up-problems\/","title":{"raw":"Mark-Up Problems","rendered":"Mark-Up Problems"},"content":{"raw":"<div class=\"textbox learning-objectives\">\r\n<h3>Learning OUTCOME<\/h3>\r\n<ul>\r\n \t<li>Use mathematical notation to solve markup problems<\/li>\r\n<\/ul>\r\n<\/div>\r\n\r\n[caption id=\"attachment_811\" align=\"alignright\" width=\"382\"]<img class=\"wp-image-811 \" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2985\/2018\/04\/30203305\/earrings-300x202.jpg\" alt=\"Image of two gold earrings made of tiny white, purple, and pink beads.\" width=\"382\" height=\"257\" \/> Blue Boat Design Earrings[\/caption]\r\n\r\nAna runs Blue Boat Designs, where she makes colorful beaded earrings. She sells her earrings to boutiques around Los Angeles for [latex]$18[\/latex]. A shop called Treasure Hunt purchases Ana's earrings for [latex]$18[\/latex], marks them up [latex]50\\%[\/latex] and then sells them to shop customers for [latex]$27[\/latex].\r\n\r\nApplications of mark-up are very common in retail settings. The price a retailer pays for an item is called the <strong>wholesale price<\/strong>. The retailer then adds a <strong>mark-up<\/strong> to the wholesale price to get the <strong>list price<\/strong>, the price he sells the item for. The mark-up is usually calculated as a percent of the wholesale price. The percent is called the <strong>mark-up rate<\/strong>. To determine the amount of mark-up, multiply the mark-up rate by the wholesale price. We summarize the mark-up model in the box below.\r\n<div class=\"textbox shaded\">\r\n<h3>Mark-up<\/h3>\r\nThe mark-up is the amount added to the wholesale price.\r\n<p style=\"padding-left: 60px;\"><strong>amount of mark-up = mark-up rate [latex]\\cdot[\/latex] wholesale price<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>list price = wholesale price + mark up<\/strong><\/p>\r\nThe list price should always be more than the wholesale price, or it would be a mark-down, not a mark-up.\r\n\r\nThe mark-up rate can be less than, equal to, or greater than [latex]100\\%[\/latex].\r\n\r\n<\/div>\r\n<div class=\"textbox exercises\">\r\n<h3>example<\/h3>\r\nAdam's art gallery bought a photograph at the wholesale price of [latex]\\text{\\$250}[\/latex]. Adam marked the price up [latex]\\text{40%}[\/latex]. Find the amount of mark-up and the list price of the photograph.\r\n[reveal-answer q=\"661316\"]Show Answer[\/reveal-answer]\r\n[hidden-answer a=\"661316\"]\r\n\r\nSolution\r\n<table id=\"eip-id1168468667368\" class=\"unnumbered unstyled\" summary=\"The figure shows the steps for solving part B. It shows eight steps. Identify what you are asked to find: What is the discount rate? Choose a variable to represent it: Let the variable r be equal to the discount rate. Write a sentence that gives the information to find it: The discount what percent of the original price? The discount of 7.05 is written as 17.05. The word 'is' is represented with an equals sign. The percent is represented by r. The word 'of' is represented with a multiplication dot. The original price, &gt;1, is written as 31. The equation is 17.05 is equal to r times 31. Divide: 17.05 divided by 31 is equal to the product of r and 31 divided by 31. Simplify: 0.55 is equal to r. Write a complete sentence that answers the question: The rate of discount was 55%. Check if this answer is reasonable: The rate of discount was a little mote than 50%, and the amount of discount is a little more than half of &gt;1.\" data-label=\"\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 471px;\">\u24d0<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Identify what you are asked to find.<\/td>\r\n<td style=\"width: 309px;\">What is the amount of mark-up?<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Choose a variable to represent it.<\/td>\r\n<td style=\"width: 309px;\">Let [latex]m=[\/latex] the amount of each mark-up.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Write a sentence that gives the information to find it.<\/td>\r\n<td style=\"width: 309px;\">The mark-up is [latex]40\\text{%}[\/latex] of the wholesale price.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Translate into an equation.<\/td>\r\n<td style=\"width: 309px;\"><img class=\"alignnone\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/277\/2017\/04\/24222110\/CNX_BMath_Figure_06_03_023_img-01.png\" alt=\"The mark-up is 40 percent of the 250 dollar wholesale price translates to the equation m equals 0.40 times 250. The mark-up can be represented by m. The word &quot;is&quot; translates to the equals sign. 40 percent equates to 0.40. The word &quot;of&quot; correlates to multiplication. The 250 dollar wholesale price equates to 250.\" width=\"389\" height=\"71\" data-media-type=\"image\/png\" \/><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Simplify.<\/td>\r\n<td style=\"width: 309px;\">[latex]m=100[\/latex]<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Check if this answer is reasonable.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Yes. The markup rate is less than [latex]50\\text{%}[\/latex] and [latex]\\text{\\$100}[\/latex] is less than half of [latex]\\text{\\$250}[\/latex].<\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 471px;\">Write a complete sentence that answers the question.<\/td>\r\n<td style=\"width: 309px;\">The mark-up on the photograph was [latex]\\text{\\$100}[\/latex].<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<table id=\"eip-id1168467213810\" class=\"unnumbered unstyled\" summary=\"The figure shows the steps for solving part B. It shows seven steps. Identify what you are asked to find: What is the list price? Choose a variable to represent it: Let the variable p be equal to the list price. Write a sentence that gives the information to find it: The list price is the wholesale price plus the mark-up. Translate into an equation: Let the list price be represented by p. The word 'is' is represented with an equals sign. The wholesale price, $250, is written as 250. The word 'plus' is represented with an addition sign. The $100 mark-up is written as 100. The equation is p = 250 + 100. Simplify: p is = 350. Write a complete sentence that answers the question: The list price of the photograph was $350. Check if this answer is reasonable: Yes. The list price, $350, is more than the wholesale price, $250.\" data-label=\"\">\r\n<tbody>\r\n<tr>\r\n<td>\u24d1<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Identify what you are asked to find.<\/td>\r\n<td>What is the list price?<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Choose a variable to represent it.<\/td>\r\n<td>Let [latex]p=[\/latex] the list price.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Write a sentence that gives the information to find it.<\/td>\r\n<td>The list price is the wholesale price plus the mark-up.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Translate into an equation.<\/td>\r\n<td><img class=\"alignnone\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/277\/2017\/04\/24222114\/CNX_BMath_Figure_06_03_024_img-01.png\" alt=\"The list price is the 250 dollar wholesale price plus the 100 dollar mark-up translates to the equation p equals 250 plus 100. The list price can be represented by p. The word &quot;is&quot; translates to the equals sign. The 250 dollar wholesale price equates to 250. The word &quot;plus&quot; correlates to addition. The 100 dollar mark-up equates to 100.\" width=\"437\" height=\"71\" data-media-type=\"image\/png\" \/><\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Simplify.<\/td>\r\n<td>[latex]p=350[\/latex]<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Check if this answer is reasonable.<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Yes. The list price, [latex]\\text{\\$350}[\/latex], is more than the wholesale price, [latex]\\text{\\$250}[\/latex].<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>Write a complete sentence that answers the question.<\/td>\r\n<td>The list price of the photograph was [latex]\\text{\\$350}[\/latex].<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n[\/hidden-answer]\r\n\r\n<\/div>\r\n<div class=\"textbox key-takeaways\">\r\n<h3>try it<\/h3>\r\n[ohm_question hide_question_numbers=1]146778[\/ohm_question]\r\n\r\n<\/div>\r\n<div class=\"textbox key-takeaways\">\r\n<h3>TRY IT<\/h3>\r\n[ohm_question hide_question_numbers=1]978[\/ohm_question]\r\n\r\n<\/div>\r\n<div class=\"textbox exercises\">\r\n<h3>EXAMPLE<\/h3>\r\nA very common mark-up strategy in retail stores is to simply double the price they paid for the item. Let's walk through how you would calculate the mark-up rate for this situation.\r\n\r\nBraided Salon purchases natural hair dyes for [latex]$38[\/latex] from a beauty supply wholesaler. If the owner plans to double the price before selling it to customers, what is the mark-up rate?\r\n\r\n[reveal-answer q=\"664216\"]Show Answer[\/reveal-answer]\r\n[hidden-answer a=\"664216\"]\r\n\r\nSolution\r\n\r\nIf Braided Salon purchases the hair dye for [latex]$38[\/latex], they will charge customers [latex]$76[\/latex] [latex](2 \\cdot $38 = $76)[\/latex]. The mark-up in this case is the difference between the final price tag and the wholesale cost: [latex]$76 - $38 = $38[\/latex].\r\n<p style=\"text-align: left; padding-left: 60px;\">amount of mark-up = mark-up rate [latex]\\cdot[\/latex] wholesale price<\/p>\r\n<p style=\"text-align: left; padding-left: 60px;\">[latex]$38 = x \\cdot $38[\/latex]<\/p>\r\n<p style=\"text-align: left; padding-left: 60px;\">[latex]x = 1 [\/latex]<\/p>\r\n<p style=\"text-align: left; padding-left: 60px;\">[latex]1 = 100% [\/latex]<\/p>\r\nThe mark-up rate is [latex]100%[\/latex] when doubling the wholesale cost.\r\n\r\n[\/hidden-answer]\r\n\r\n<\/div>\r\nThe next question refers to profit, which, in this case, is the same as mark-up amount.\r\n<div class=\"textbox key-takeaways\">\r\n<h3>TRY IT<\/h3>\r\n[ohm_question hide_question_numbers=1]154749[\/ohm_question]\r\n\r\n<\/div>\r\nMark-up is one type of <strong>percent of change<\/strong> problem. In the next video we show an example of how to calculate the percent increase of a salary, which is similar to the process of marking-up the price of an item.\r\n\r\nhttps:\/\/youtu.be\/Bhqb1XOWcQQ","rendered":"<div class=\"textbox learning-objectives\">\n<h3>Learning OUTCOME<\/h3>\n<ul>\n<li>Use mathematical notation to solve markup problems<\/li>\n<\/ul>\n<\/div>\n<div id=\"attachment_811\" style=\"width: 392px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-811\" class=\"wp-image-811\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2985\/2018\/04\/30203305\/earrings-300x202.jpg\" alt=\"Image of two gold earrings made of tiny white, purple, and pink beads.\" width=\"382\" height=\"257\" \/><\/p>\n<p id=\"caption-attachment-811\" class=\"wp-caption-text\">Blue Boat Design Earrings<\/p>\n<\/div>\n<p>Ana runs Blue Boat Designs, where she makes colorful beaded earrings. She sells her earrings to boutiques around Los Angeles for [latex]$18[\/latex]. A shop called Treasure Hunt purchases Ana&#8217;s earrings for [latex]$18[\/latex], marks them up [latex]50\\%[\/latex] and then sells them to shop customers for [latex]$27[\/latex].<\/p>\n<p>Applications of mark-up are very common in retail settings. The price a retailer pays for an item is called the <strong>wholesale price<\/strong>. The retailer then adds a <strong>mark-up<\/strong> to the wholesale price to get the <strong>list price<\/strong>, the price he sells the item for. The mark-up is usually calculated as a percent of the wholesale price. The percent is called the <strong>mark-up rate<\/strong>. To determine the amount of mark-up, multiply the mark-up rate by the wholesale price. We summarize the mark-up model in the box below.<\/p>\n<div class=\"textbox shaded\">\n<h3>Mark-up<\/h3>\n<p>The mark-up is the amount added to the wholesale price.<\/p>\n<p style=\"padding-left: 60px;\"><strong>amount of mark-up = mark-up rate [latex]\\cdot[\/latex] wholesale price<\/strong><\/p>\n<p style=\"padding-left: 60px;\"><strong>list price = wholesale price + mark up<\/strong><\/p>\n<p>The list price should always be more than the wholesale price, or it would be a mark-down, not a mark-up.<\/p>\n<p>The mark-up rate can be less than, equal to, or greater than [latex]100\\%[\/latex].<\/p>\n<\/div>\n<div class=\"textbox exercises\">\n<h3>example<\/h3>\n<p>Adam&#8217;s art gallery bought a photograph at the wholesale price of [latex]\\text{\\$250}[\/latex]. Adam marked the price up [latex]\\text{40%}[\/latex]. Find the amount of mark-up and the list price of the photograph.<\/p>\n<div class=\"qa-wrapper\" style=\"display: block\"><span class=\"show-answer collapsed\" style=\"cursor: pointer\" data-target=\"q661316\">Show Answer<\/span><\/p>\n<div id=\"q661316\" class=\"hidden-answer\" style=\"display: none\">\n<p>Solution<\/p>\n<table id=\"eip-id1168468667368\" class=\"unnumbered unstyled\" summary=\"The figure shows the steps for solving part B. It shows eight steps. Identify what you are asked to find: What is the discount rate? Choose a variable to represent it: Let the variable r be equal to the discount rate. Write a sentence that gives the information to find it: The discount what percent of the original price? The discount of 7.05 is written as 17.05. The word 'is' is represented with an equals sign. The percent is represented by r. The word 'of' is represented with a multiplication dot. The original price, &gt;1, is written as 31. The equation is 17.05 is equal to r times 31. Divide: 17.05 divided by 31 is equal to the product of r and 31 divided by 31. Simplify: 0.55 is equal to r. Write a complete sentence that answers the question: The rate of discount was 55%. Check if this answer is reasonable: The rate of discount was a little mote than 50%, and the amount of discount is a little more than half of &gt;1.\" data-label=\"\">\n<tbody>\n<tr>\n<td style=\"width: 471px;\">\u24d0<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Identify what you are asked to find.<\/td>\n<td style=\"width: 309px;\">What is the amount of mark-up?<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Choose a variable to represent it.<\/td>\n<td style=\"width: 309px;\">Let [latex]m=[\/latex] the amount of each mark-up.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Write a sentence that gives the information to find it.<\/td>\n<td style=\"width: 309px;\">The mark-up is [latex]40\\text{%}[\/latex] of the wholesale price.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Translate into an equation.<\/td>\n<td style=\"width: 309px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/277\/2017\/04\/24222110\/CNX_BMath_Figure_06_03_023_img-01.png\" alt=\"The mark-up is 40 percent of the 250 dollar wholesale price translates to the equation m equals 0.40 times 250. The mark-up can be represented by m. The word &quot;is&quot; translates to the equals sign. 40 percent equates to 0.40. The word &quot;of&quot; correlates to multiplication. The 250 dollar wholesale price equates to 250.\" width=\"389\" height=\"71\" data-media-type=\"image\/png\" \/><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Simplify.<\/td>\n<td style=\"width: 309px;\">[latex]m=100[\/latex]<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Check if this answer is reasonable.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Yes. The markup rate is less than [latex]50\\text{%}[\/latex] and [latex]\\text{\\$100}[\/latex] is less than half of [latex]\\text{\\$250}[\/latex].<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 471px;\">Write a complete sentence that answers the question.<\/td>\n<td style=\"width: 309px;\">The mark-up on the photograph was [latex]\\text{\\$100}[\/latex].<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table id=\"eip-id1168467213810\" class=\"unnumbered unstyled\" summary=\"The figure shows the steps for solving part B. It shows seven steps. Identify what you are asked to find: What is the list price? Choose a variable to represent it: Let the variable p be equal to the list price. Write a sentence that gives the information to find it: The list price is the wholesale price plus the mark-up. Translate into an equation: Let the list price be represented by p. The word 'is' is represented with an equals sign. The wholesale price, $250, is written as 250. The word 'plus' is represented with an addition sign. The $100 mark-up is written as 100. The equation is p = 250 + 100. Simplify: p is = 350. Write a complete sentence that answers the question: The list price of the photograph was $350. Check if this answer is reasonable: Yes. The list price, $350, is more than the wholesale price, $250.\" data-label=\"\">\n<tbody>\n<tr>\n<td>\u24d1<\/td>\n<\/tr>\n<tr>\n<td>Identify what you are asked to find.<\/td>\n<td>What is the list price?<\/td>\n<\/tr>\n<tr>\n<td>Choose a variable to represent it.<\/td>\n<td>Let [latex]p=[\/latex] the list price.<\/td>\n<\/tr>\n<tr>\n<td>Write a sentence that gives the information to find it.<\/td>\n<td>The list price is the wholesale price plus the mark-up.<\/td>\n<\/tr>\n<tr>\n<td>Translate into an equation.<\/td>\n<td><img loading=\"lazy\" decoding=\"async\" class=\"alignnone\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/277\/2017\/04\/24222114\/CNX_BMath_Figure_06_03_024_img-01.png\" alt=\"The list price is the 250 dollar wholesale price plus the 100 dollar mark-up translates to the equation p equals 250 plus 100. The list price can be represented by p. The word &quot;is&quot; translates to the equals sign. The 250 dollar wholesale price equates to 250. The word &quot;plus&quot; correlates to addition. The 100 dollar mark-up equates to 100.\" width=\"437\" height=\"71\" data-media-type=\"image\/png\" \/><\/td>\n<\/tr>\n<tr>\n<td>Simplify.<\/td>\n<td>[latex]p=350[\/latex]<\/td>\n<\/tr>\n<tr>\n<td>Check if this answer is reasonable.<\/td>\n<\/tr>\n<tr>\n<td>Yes. The list price, [latex]\\text{\\$350}[\/latex], is more than the wholesale price, [latex]\\text{\\$250}[\/latex].<\/td>\n<\/tr>\n<tr>\n<td>Write a complete sentence that answers the question.<\/td>\n<td>The list price of the photograph was [latex]\\text{\\$350}[\/latex].<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"textbox key-takeaways\">\n<h3>try it<\/h3>\n<p><iframe loading=\"lazy\" id=\"ohm146778\" class=\"resizable\" src=\"https:\/\/ohm.lumenlearning.com\/multiembedq.php?id=146778&theme=oea&iframe_resize_id=ohm146778\" width=\"100%\" height=\"150\"><\/iframe><\/p>\n<\/div>\n<div class=\"textbox key-takeaways\">\n<h3>TRY IT<\/h3>\n<p><iframe loading=\"lazy\" id=\"ohm978\" class=\"resizable\" src=\"https:\/\/ohm.lumenlearning.com\/multiembedq.php?id=978&theme=oea&iframe_resize_id=ohm978\" width=\"100%\" height=\"150\"><\/iframe><\/p>\n<\/div>\n<div class=\"textbox exercises\">\n<h3>EXAMPLE<\/h3>\n<p>A very common mark-up strategy in retail stores is to simply double the price they paid for the item. Let&#8217;s walk through how you would calculate the mark-up rate for this situation.<\/p>\n<p>Braided Salon purchases natural hair dyes for [latex]$38[\/latex] from a beauty supply wholesaler. If the owner plans to double the price before selling it to customers, what is the mark-up rate?<\/p>\n<div class=\"qa-wrapper\" style=\"display: block\"><span class=\"show-answer collapsed\" style=\"cursor: pointer\" data-target=\"q664216\">Show Answer<\/span><\/p>\n<div id=\"q664216\" class=\"hidden-answer\" style=\"display: none\">\n<p>Solution<\/p>\n<p>If Braided Salon purchases the hair dye for [latex]$38[\/latex], they will charge customers [latex]$76[\/latex] [latex](2 \\cdot $38 = $76)[\/latex]. The mark-up in this case is the difference between the final price tag and the wholesale cost: [latex]$76 - $38 = $38[\/latex].<\/p>\n<p style=\"text-align: left; padding-left: 60px;\">amount of mark-up = mark-up rate [latex]\\cdot[\/latex] wholesale price<\/p>\n<p style=\"text-align: left; padding-left: 60px;\">[latex]$38 = x \\cdot $38[\/latex]<\/p>\n<p style=\"text-align: left; padding-left: 60px;\">[latex]x = 1[\/latex]<\/p>\n<p style=\"text-align: left; padding-left: 60px;\">[latex]1 = 100%[\/latex]<\/p>\n<p>The mark-up rate is [latex]100%[\/latex] when doubling the wholesale cost.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>The next question refers to profit, which, in this case, is the same as mark-up amount.<\/p>\n<div class=\"textbox key-takeaways\">\n<h3>TRY IT<\/h3>\n<p><iframe loading=\"lazy\" id=\"ohm154749\" class=\"resizable\" src=\"https:\/\/ohm.lumenlearning.com\/multiembedq.php?id=154749&theme=oea&iframe_resize_id=ohm154749\" width=\"100%\" height=\"150\"><\/iframe><\/p>\n<\/div>\n<p>Mark-up is one type of <strong>percent of change<\/strong> problem. In the next video we show an example of how to calculate the percent increase of a salary, which is similar to the process of marking-up the price of an item.<\/p>\n<p><iframe loading=\"lazy\" id=\"oembed-1\" title=\"Example 2:  Determine a Percent of Change  (increase)\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/Bhqb1XOWcQQ?feature=oembed&#38;rel=0\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-365\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Shared previously<\/div><ul class=\"citation-list\"><li>Earrings. <strong>Located at<\/strong>: <a target=\"_blank\" href=\"https:\/\/pixnio.com\/objects\/jewelry\/earrings-gold-jewelry-gift-fashion\">https:\/\/pixnio.com\/objects\/jewelry\/earrings-gold-jewelry-gift-fashion<\/a>. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/about\/cc0\">CC0: No Rights Reserved<\/a><\/em><\/li><li>Prealgebra. <strong>Provided by<\/strong>: OpenStax. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em>. <strong>License Terms<\/strong>: Download for free at http:\/\/cnx.org\/contents\/caa57dab-41c7-455e-bd6f-f443cda5519c@9.757<\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":17533,"menu_order":10,"template":"","meta":{"_candela_citation":"[{\"type\":\"cc\",\"description\":\"Earrings\",\"author\":\"\",\"organization\":\"\",\"url\":\"https:\/\/pixnio.com\/objects\/jewelry\/earrings-gold-jewelry-gift-fashion\",\"project\":\"\",\"license\":\"cc0\",\"license_terms\":\"\"},{\"type\":\"cc\",\"description\":\"Prealgebra\",\"author\":\"\",\"organization\":\"OpenStax\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"Download for free at http:\/\/cnx.org\/contents\/caa57dab-41c7-455e-bd6f-f443cda5519c@9.757\"}]","CANDELA_OUTCOMES_GUID":"09826bf8-3b93-4653-be4c-eefc4507cf46, 09ebc4a8-7e44-405b-924c-66a64b97ed11","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-365","chapter","type-chapter","status-publish","hentry"],"part":26,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/users\/17533"}],"version-history":[{"count":24,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/365\/revisions"}],"predecessor-version":[{"id":3999,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/365\/revisions\/3999"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/parts\/26"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/365\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/media?parent=365"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapter-type?post=365"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/contributor?post=365"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/license?post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}