A store manager purchases a piece of furniture

2026 Practice Tests (digital)

2026 Practice Test D Math · Question 19 of 50

Question

A store manager purchases a piece of furniture for $456.00. To determine the selling price, the manager increases the purchase cost by 125%. A customer buys the furniture and pays an additional 8% sales tax. How much does the customer pay for the furniture?

  • A$615.60
  • B$627.48
  • C$1,108.08
  • D$1,846.80
Show the answer

Correct answer: C

Given a purchase price of $456.00, the 125% increase in price is calculated as:

456×1.25=570456 \times 1.25 = 570

The selling price equals the purchase price plus the increase, or:

456+570=1,026456 + 570 = 1{,}026

The sales tax on the selling price is:

1,026(0.08)=82.081{,}026(0.08) = 82.08

The customer pays the selling price plus the sales tax:

1,026+82.08=1,108.081{,}026 + 82.08 = 1{,}108.08

Question analysis

A store manager buys a piece of furniture for $456.00 and raises the price by 125% to set the selling price, and the customer also pays 8% sales tax. Students find the total the customer pays. It tests percent increase and sales tax in sequence, and reading an increase of more than 100% correctly is the main challenge.

NYS standards
  • 7.RP.3 multistep ratio and percent problems
  • 7.NS.3 four operations with rational numbers
Grade level
Grade 7 content, by NYS standard
Compared with grade 7
Above grade 7 Grade 7 students find markups and sales tax, usually with increases under 100%. An increase of more than 100% is unusual and easy to misread, and two percent changes must be applied in order, which goes beyond routine grade 7 work.
Estimated difficulty
Hard: combines ideas, needs a plan, and has more than one tempting wrong answer.
What makes it hard
Solution
4 steps
Reading level
Question and choices: about grade 7, 41 words.
Students, last 30 days
Not enough answers yet to show (it takes 10).
Why it is hard, traps and wrong answers (shows the answer)

Why it is hard

A percent above 100 is unusual in grade 7 work, and it is the center of the question: the markup more than doubles the price. Students who treat “by 125%” as “125% of” still find a listed answer after adding tax, and so do students who add $125. A rough check helps: the selling price must be more than twice $456, about $1,000, and the tax adds less than a tenth of that.

  1. Turning words into math moderate Understanding the question

    “Increases the purchase cost by 125%” adds 125% of $456 to the $456 itself, a multiplier of 2.25; reading it as 125% of the cost leaves the original price out. (Hegarty, Mayer & Monk, 1995; Koedinger & Nathan, 2004)

  2. Many steps moderate Working it out

    Four steps in a row, the increase, the selling price, the tax and the total, each depend on the one before, and two of them are easy to merge or skip. (Daniel & Embretson, 2010; Enright, Morley & Sheehan, 2002)

  3. Error-prone arithmetic minor Working it out

    Taking 8% of $1,026 means multiplying by 0.08, and a decimal point one place off, 0.8, makes the tax ten times too large. (Brown & Burton, 1978; Junker & Sijtsma, 2001)

Strategy: Turn each percent change into a multiplier, remembering that an increase by a percent is added to the original amount, apply the markup and then the tax, and estimate to check the size.

Traps

  • Stops one step early: A choice is a number from partway through the solution.
  • Misunderstands the concept: A wrong belief about a concept: that percents can be added, that area grows like length, that averages can be averaged, that a bigger denominator means a bigger fraction.
  • An arithmetic slip: The right method with a plausible arithmetic error: a digit, a place value or a times-table fact.

The wrong answers, classified

How the questions are analyzed, and the research behind it

Worked solution, step by step

Formulas used

Percent of a number
p% of n=p100×np\% \text{ of } n = \frac{p}{100} \times n
n is the starting amount, and p is the percent. Percent means out of 100, so 125% is 125/100 = 1.25 and 8% is 8/100 = 0.08. Multiply n by that decimal to find the part.
Price after an increase
new price=old price+increase\text{new price} = \text{old price} + \text{increase}
The old price is what you start with. The increase is the amount added on. To increase by a percent, find that percent of the old price, then add it to the old price. Sales tax is added the same way.
  1. Sort out the question

    The manager pays $456.00 for the furniture. The selling price is that cost increased by 125%. The customer then pays 8% sales tax on top. Sales tax is an extra charge, a percent of the price. You need the total the customer pays.

  2. Find the increase

    Find 125% of $456. As a decimal, 125% is 1.25, which is 1 and a quarter. A quarter of 456 is 114:

    456×1.25=456+114=570456 \times 1.25 = 456 + 114 = 570

    The increase is $570.

  3. Find the selling price

    Increases by means the increase is added to the cost:

    456+570=1,026456 + 570 = 1{,}026

    The selling price is $1,026.

    Watch out: $570 is only the increase. Using it as the price gives $615.60, choice A. And 125% is a percent, not $125. Adding $125 leads to $627.48, choice B.

  4. Find the sales tax

    As a decimal, 8% is 0.08. Find 8% of the selling price:

    1,026×0.08=82.081{,}026 \times 0.08 = 82.08

    The tax is $82.08.

    Watch out: 8% is 0.08, not 0.8. Using 0.8 makes the tax ten times too big and gives $1,846.80, choice D.

  5. Add the tax to the price

    The customer pays the selling price plus the tax:

    1,026+82.08=1,108.081{,}026 + 82.08 = 1{,}108.08

    So the answer is C, $1,108.08.

Check your answer

Estimate. The price more than doubles: $456 plus $570 is about $1,000. Tax of 8% adds about $80. So the total should be a bit over $1,080, and only $1,108.08 is close. Or multiply in one go: 456 × 2.25 × 1.08 = 1,108.08.

The original DOE question

Question 19 as shown on the DOE’s digital test, page 92 of its printable version.
As printed in the DOE’s printable version of 2026 Practice Test D Math, page 92, question 19.