. A department has net retail sales of $75,000.00. They have taken reductions of $15,000.00 over the course of the season. The cost of the merchandise was $35,000.00

a) What is the total retail value of this department? ________

b) What was the original IMU% ____________________

c) What is the MMU of this department?________________

5. Name the three major areas that contribute to reductions at retail, and therefore affect the MMU%