Apple Foods Limited sells goods supplied by Gold Foods Plc at a fixed price calculated to give a gross profit margin of 50%. Apple Foods, being an agent, receives a commission of 12.5% of the gross sales made by it. During the period ending 31 October 2012, Apple Foods sold goods costing N184,000. The commission receivable by Apple Foods will be:

A. N4,600
B. N23,000
C. N46,000
D. N184,000
E. N368,000

C. N46,000

Explanation:
The correct answer is C because the gross sales would be double the cost, i.e., N184,000 × 2 = N368,000. The commission receivable is 12.5% of the gross sales, which is N368,000 × 12.5% = N46,000.