The formula to calculate the Internal Markup (IMU) is:
\[ IMU = \left( \frac{SP - C}{C} \right) \times 100 \]
Where:
Internal Markup (IMU) is the percentage increase in the internal sale price over the internal cost. It is a measure of the profit margin added to the cost to determine the sale price.
Let's assume the following values:
Using the formula:
\[ IMU = \left( \frac{75 - 50}{50} \right) \times 100 = 50\% \]
The Internal Markup (IMU) is 50%.