Let's analyze the table from the image to complete the missing values for cost, selling price, mark-up, mark-up percentage based on cost (Mc), and mark-up percentage based on selling price (Ms).

Key Formulas:

• Mark-up = Selling Price - Cost
• Mark-up % based on Cost (Mc) = $\frac{{\text{Mark-up}}}{{\text{Cost}}} \times 100$
• Mark-up % based on Selling Price (Ms) = $\frac{{\text{Mark-up}}}{{\text{Selling Price}}} \times 100$

I'll start filling in the blanks based on these formulas.

Row 1:

• Cost (₱365), Selling Price (₱300)
  • Mark-up: $300 - 365 = -₱65$ (negative since selling price is lower)
  • Mc: $\frac{-65}{365} \times 100 = -17.81\%$
  • Ms: $\frac{-65}{300} \times 100 = -21.67\%$

Row 2:

• Cost (₱600), Selling Price (₱720)
  • Mark-up: $720 - 600 = ₱120$ (given)
  • Mc: $\frac{120}{600} \times 100 = 20\%$
  • Ms: $\frac{120}{720} \times 100 = 16.67\%$

Row 3:

• Cost (₱220), Selling Price (₱120)
  • Mark-up: $120 - 220 = -₱100$ (given)
  • Mc: $\frac{-100}{220} \times 100 = -45.45\%$
  • Ms: $\frac{-100}{120} \times 100 = -83.33\%$

Row 4:

• Cost (₱162), Selling Price (₱135)
  • Mark-up: $135 - 162 = -₱27$
  • Mc: $\frac{-27}{162} \times 100 = -16.67\%$
  • Ms: $\frac{-27}{135} \times 100 = -20\%$ (given)

Row 5:

• Cost (₱315), Selling Price is missing.
  • Let’s assume that we are given the mark-up percentage based on selling price (Ms), which is missing. Once we have that, we can calculate the selling price.

Would you like to confirm the details, or should I continue by filling in Row 5?

Also, here are some related questions:

1. How does negative mark-up affect profit?
2. Can the selling price ever be lower than the cost in normal business situations?
3. What is the significance of mark-up percentages?
4. How does mark-up differ from margin?
5. How would increasing the mark-up affect the selling price?

Tip: Always verify mark-up percentages when calculating profitability; a negative mark-up suggests losses.