Q.An agent was paid ₹ 88,000 as a commission on the sales of computers at the rate of 12.5%. If the price of each computer was ₹ 32,000, how many computers did he sell?

Sales $= \dfrac{\text{commission}}{\text{rate}} = \dfrac{88{,}000}{0.125} = ₹7{,}04{,}000$; number sold $= \dfrac{7{,}04{,}000}{32{,}000} = 22$.

Step 1 — Total sales value. Commission $=$ (rate) $\times$ (sales), and the rate is $12.5\% = \dfrac{12.5}{100}$:

$\text{Sales} = \frac{\text{Commission}}{\text{Rate}} = \frac{88{,}000}{12.5/100} = 88{,}000 \times \frac{100}{12.5} = ₹7{,}04{,}000$ …