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The table given below provides the details of monthly sales (in lakhs of rupees) and the value of products returned by the customers (as a percentage of sales) of an e-commerce company for three product categories for the year 2024. Net sales (in lakhs of rupees) is defined as the difference between sales (in lakhs of rupees) and the value of products returned (in lakhs of rupees).

MonthSales (in lakhs of rupees)Value of products returned (as a percentage of sales)
ApparelFootwearElectronicsApparelFootwearElectronics
January26210428913%7%2%
February27911338716%9%3%
March23612128320%7%2%
April2585832516%8%1%
May2496935912%6%4%
June23011132119%5%3%
July24411934117%9%4%
August2526033616%6%2%
September28811835510%9%5%
October22210838315%8%2%
November2289328214%9%4%
December2218626818%10%1%

Among the following four months, for which month the value of the Footwear returned (in lakhs of rupees) was the highest?

Solution

✅ Correct Option: 2

The value of products returned is given as a percentage of sales, so we need to calculate the actual value in lakhs of rupees using:

Value of products returned=Return percentage100×Sales\text{Value of products returned} = \dfrac{\text{Return percentage}}{100} \times \text{Sales}


MonthCalculationValue Returned (lakhs)
September

9100×118\frac{9}{100} \times 118

10.6210.62

July

9100×119\frac{9}{100} \times 119

10.7110.71

June

5100×111\frac{5}{100} \times 111

5.555.55

March

7100×121\frac{7}{100} \times 121

8.478.47

July has the highest value of products returned.


The value of returns depends on both the return percentage and the total sales volume.

July -> combines a high return percentage (9%) with substantial sales (119 lakhs), creating the largest absolute return amount.

September -> percentage is the same but the sales is lower.

June -> sales is around the same but percentage is almost half.

March -> percentage is 2% lower and sales are only 2 lakh more than July, which is 119 -> 121, it is definitely lower than 2 percent.

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