A purchase order lists Item X: 4 units at $12.50 each and Item Y: 2 units at $9.75 each, plus a shipping charge of $8.00. What is the subtotal before shipping?

A purchase order lists Item X: 4 units at $12.50 each and Item Y: 2 units at $9.75 each, plus a shipping charge of $8.00. What is the subtotal before shipping?

• A. 72.50
• B. 68.50
• C. 75.00
• D. 69.50

Answer: (D)

Calculating the subtotal involves multiplying quantity by unit price for each item and then adding those amounts together. For Item X: 4 × 12.50 = 50.00. For Item Y: 2 × 9.75 = 19.50. Add them: 50.00 + 19.50 = 69.50. The shipping charge isn’t part of the subtotal, so it isn’t included. Therefore, the subtotal before shipping is 69.50.

Calculating the subtotal involves multiplying quantity by unit price for each item and then adding those amounts together. For Item X: 4 × 12.50 = 50.00. For Item Y: 2 × 9.75 = 19.50. Add them: 50.00 + 19.50 = 69.50. The shipping charge isn’t part of the subtotal, so it isn’t included. Therefore, the subtotal before shipping is 69.50.