Subscriptions classified in the balance sheet as a current asset is subscriptions 

Which of the following items will not be charged to the manufacturing account? 

An account in the real ledger is 

Use the following information to answer this question.

 
The margin for a business is 2/5 and the cost of sales is $ 120,000.  

The mark-up for the business is 

Use the following information to answer this question.
The margin for a business is 2/5 and the cost of sales is $ 120,000.  

The sales value for the business is