1) Mental Calculations: Addition and Subtraction

1. Calculate: 457+238=695
2. Calculate: 891−364=527
3. Calculate: 1,245+987=2,232
4. Calculate: 3,568−1,234=2,334
5. Calculate: 6,789+2,345=9,134
6. Calculate: 9,876−5,432=4,444
7. Calculate: 12,345+6,789=19,134
8. Calculate: 15,678−9,876=5,802
9. Calculate: 23,456+8,765=32,221
10. Calculate: 29,876−12,345=17,531

2) Mental Calculations: Multiplication

1. Calculate: 12×14=168
2. Calculate: 23×15=345
3. Calculate: 35×18=630
4. Calculate: 48×22=1,056
5. Calculate: 56×29=1,624
6. Calculate: 67×31=2,077
7. Calculate: 72×35=2,520
8. Calculate: 85×39=3,315
9. Calculate: 96×42=4,032
10. Calculate: 109×47=5,123

3) Mental Calculations: Division

1. Calculate: 294÷7=42
2. Calculate: 512÷8=64
3. Calculate: 735÷5=147
4. Calculate: 896÷4=224
5. Calculate: 1,023÷9=113
6. Calculate: 1,298÷6=216
7. Calculate: 1,587÷3=529
8. Calculate: 1,824÷8=228
9. Calculate: 2,045÷7=292
10. Calculate: 2,387÷5=477

4) Calculate Financial Ratios

1. Calculate the Gross Margin given Revenue of $15,000 and Cost of Goods Sold (COGS) of $7,500. 50%

5) Solve Profitability Problems

1. Estimate the Profit Margin for a company with $50,000 in Net Income and $500,000 in Revenue. 10%
2. Determine the Return on Investment (ROI) for an investment of $10,000 that generates a profit of $2,000. 20%
3. Calculate the Operating Margin for a company with $75,000 in Operating Income and $300,000 in Revenue. 25%

6) Assess Investment Opportunities

1. Calculate the Payback Period for an investment of $50,000 that generates annual cash flows of $10,000. 5 years
2. Determine the Net Present Value (NPV) for an investment with an initial cost of $100,000 and cash flows of $30,000 annually for 5 years, assuming a discount rate of 10%. $15,471
3. Calculate the Return on Investment (ROI) for an investment of $80,000 that generates a net profit of $20,000. 25%

7) Assess Pricing Elasticity

1. Analyze the impact on quantity sold if the price of a product increases from $10 to $12, given that the quantity sold decreases from 1,000 units to 800 units. 20% decrease
2. Determine the price elasticity of demand if a 10% decrease in price leads to a 15% increase in quantity sold. 1.5
3. Analyze the impact on revenue if the price of a product increases from $20 to $25 and the quantity sold decreases from 500 units to 400 units. Decrease by $1,000

8) Solve Operations Problems

1. Calculate the output of a production line that processes 500 units per hour with an efficiency rate of 80%. 400 units per hour
2. Determine the total cost of producing 1,000 units with a variable cost per unit of $5 and fixed costs of $2,000. $7,000
3. Calculate the capacity utilization rate of a factory that can produce 1,200 units per day but is currently producing 800 units per day. 66.67%