Sales price is $54, gross profit is 125% of cost, what is the value of gross profit? Pick
A) 32
B) 30
C) 39
D) 40
E) 42

Rationale: "cost + profit = sales cost + ( 125 / 100 ) cost = 54 cost = 24 profit = 54 - 24 = 30 answer ( b )"
Answer: B