Consignment account

i tink it should b 8100

cost-80000, 20% on invoice means 25% on cost so 80000*125%=100000

40% lost in transit so remaining 60% so 100000*60%=60000

60% of dis sold 60000*60%=36000

on dis 10% 36000*10%=3600

now dis goods of invoice price 36000 were sold at 25% over invoice price so

selling price 36000*125%=45000

45000-36000=9000

9000*50%=4500

3600+4500=8100!!!