https://file.aiquickdraw.com/mathbot/file/1725982493175uauomen6.jpg

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.

Complete the table by solving for the cost, selling price, mark-up, mark-up based on cost (Mc), and mark-up based on selling price (Ms) using the given data.

This problem demonstrates how to calculate the cost, selling price, mark-up, and mark-up percentages based on cost and selling price. Using real-world business math concepts, this problem is ideal for students in Grades 11-12.

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