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Need math help: What is the markup n cost and the markup rate on selling price?

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Cook-n-Serve carries oven mitts that have a selling price of $13.80 a pair. Cook-n-Serve buys the mitts from a wholesaler and receives a 40% trade discount. What is the markup rate on cost and the markup rate on selling price?67%; 40%100%; 45%33%; 60%167%; 145%

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