1. Exercice 23
On dresse le tableau suivant :
PRA 100% 200
+ FG 20% 40
= Prix de revient 120% 100% 240
+ BN 20% 48
= PVN 120% 288
+ Rabais 12
= PVB 300
PRA = 300/1, 5 = 200
100% → 200
20% → x

2. Exercice 23 (suite..)
20 × 200
x= = 40
100
100% → 240
20% → x
20 × 240
x= = 48
100
Rabais = 300 − 288 = 12 frs.