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MP = (SP - CO)/SP * 100

MP : ¸¶ÁøÀ²(%), SP : ÆǸŰ¡(¿ø), CO : ¿ø°¡(¿ø)

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SP = CO / (1-0.01*MP)

*** Âü°í¹®Çå[References] ***

http://terms.naver.com/entry.nhn?docId=136814&cid=50331&categoryId=50331
https://en.wikipedia.org/wiki/Gross_margin
SP = CO / (1-0.01*MP)
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