A buyer plans to purchase 120 handbags for a special promotion. The handbags will retail for $39.00 each. She has already placed an order for 82 handbags at $20.00 each. What is the most she can pay for each remaining handbag if she is to achieve the departments markup goal of 68.0%?

The buyer already placed the order for 82 handbags with a cost of $20.00 and a retail price of $39.00. This was the buyer's first issue. Without considering the MU on this first handbag, how could the buyer assume he/she/they could achieve the overall goal of 68.0%?

1. State the existing cost per handbag for the second style the buyer would have needed to negotiate from the vendor.