C2/B2 means “cost of sales ÷ sales”, that is, the formula for the cost-of-sales ratio. It is the complement of the gross profit margin (cost-of-sales ratio + gross profit margin = 100%), and for row 2 it would give about 69.2%, so it is wrong as the formula for E2.
○イ
正解The gross profit margin on sales is the ratio of gross profit on sales to sales, obtained as “gross profit on sales ÷ sales”. In the worksheet in the figure, column B is sales, column D is gross profit on sales, and column E is the gross profit margin on sales (%), so cell E2, which gives the gross profit margin for row 2 (Product あ), should contain “D2/B2”. As the question states, the formula does no percentage conversion (multiplying by 100) and no rounding; the percentage display comes from the cell format, so a simple division is enough. Checking the numbers: sales are 1,730 thousand yen and the displayed value is 30.8%, so gross profit D2 is about 533 thousand yen, which is consistent with the relation column C (cost of sales) + column D (gross profit on sales) = column B (sales).
×Incorrectウ
D12/B12*B2 multiplies the overall profit margin for all products (D12/B12) by the sales of an individual product, B2, so its unit becomes an amount (thousand yen). It represents “the gross profit amount Product あ would earn if its margin equaled the company-wide average”, not Product あ's own gross profit margin. In addition, C12 and D12 in the total row are shaded and not displayed, so this cannot be the value of column E, which expresses a ratio.
×Incorrectエ
D2/D12 means “Product あ's gross profit on sales ÷ the total gross profit on sales of all products”, which expresses the composition ratio of profit. It is close in idea to the sales composition ratio (column H); its denominator differs from that of the gross profit margin, which uses sales as the denominator, so it is wrong.
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Gross profit margin on sales (%) = gross profit on sales ÷ sales. Remember that the denominator is sales, and that it is complementary to the cost-of-sales ratio (the two add up to 100%).
In spreadsheet-software questions, match each column heading to the data it holds and reference row numbers and column letters correctly. Percentage display is handled by the cell's display format, so there is no need to multiply by 100 in the formula.