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Step 1 - Sum the half-yearly US and the EU sales to get the annual sales for each product:

                                US annual sales        EU annual sales       US annual sales + EU annual sales
Product A                          105                             181.9                         286.9
Product B                          120.3                         150                            270.3
Product C                          118.5                         180.2                         298.7
Product D                          150.6                         203.5                         354.1
Product E                          150.9                         184                            334.9

Step 2 – Calculate Far Eastern sales for each product (= worldwide sales - US annual sales + EU annual sales)

Product A                     320 - 286.9 = 33.1
Product B                     300 - 270.3 = 29.7
Product C                     330 - 298.7 = 31.3
Product D                     380 - 354.1 = 25.9
Product E                     350 - 334.9 = 15.1

Tip: in practice, when the time is ticking, you wouldn’t bother writing down the sums; you’d just enter the numbers for each product straight into your calculator and write down the Far Eastern Sales. You’re also less likely to make a data-entry mistake this way.
Thus the correct answer is (A) Product

 

 

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Step 1 – Calculate the total unit sales for each country Using the earlier question’s total unit sales for each country

Greece = 108,300 x 2.5 = 270,750
Portugal = 104,200 x 2.25 = 234,450 

Austria = 105,800 x 2.25 = 238,050

Ireland = 102,400 x 2.5 = 256,000

Croatia =105,200 x 2.25 = 236,700

Step 2 – Compare each total to the Annual Product Sales
Target Only Croatia and Greece exceeded their respective targets.
Thus the correct answer is (D) Croatia and Greece

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Step 1 – Calculate the total value of Austrian unit
sales Total Austrian unit sales = 105,800
Total value of Austrian unit sales = 105,800 x 3.5 = 370,300

Step 2 - Calculate the corporation tax for the first
200,000 of Austrian unit sales 200,000 x 22% = 44,000
Step 3 - Calculate the tax for sales exceeding 200,000
370,300 - 200,000 = 170,300
170,300 x 20% = 34,060

Step 4 – Calculate the total tax 44,000 + 34,060
Thus the correct answer is (E) 78,060

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Step 1 – Calculate this year’s average number of Portuguese units sold per quarter (28,000 + 33,200 + 22,600 + 20,400) / 4 =
104,200 /4 = 26,050
Step 2 – Calculate a 20% increase to get last year’s average number of Portuguese units sold per quarter
26,050 x 1.2 = 31,260

Thus the correct answer is (B) 31,260

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Tip: Notice that all the available answers have just one country, so we know that as soon as we have found one country that exceeded its target, we have the correct answer and we can move on.

Step 1 – Calculate the total unit sales for each country

Greece = 108,300
Portugal = 104,200
Austria = 105,800
Ireland = 102,400
Crotia = 105,200

Step 2 – Compare each total to the Yearly Target (Unit sales) Targets are either 105,000 or 110,000.
Only Austria has exceeded its 105,000 target.

Thus the correct answer is (C) Austria