Nickolai sells outdoor clothing through his Russian retail outlet. He can sell the following goods at certain sales prices. Calculate his cost of sales if he is to achieve this for:

a) araincoat with a selling price of 4,000 rubles and mark-up of 32%

b) ahat with a selling price of 1,200 rubles and mark-up of 25%. Boris, one of his customers, is negotiating over his prices to Nickolai. Calculate the following:

c) Boris would like a discount of 15% on a pair of gloves with a selling price of 600 rubles.

d) If wellington boots have a retail price of 1,500 rubles, and Boris wishes to have a discount of 25%, what will Nickolai’s price be to Boris?