Respuesta :
Sales per square foot equals Net Sales divided by the Total Square Foot.
Net Sales equals Gross sales minus any returns and discounts.
Promotional Items
1401 - 214 (returns) - 159 (discounts) = Promotional Items Net Sales
Once you have your Net Sales for ALL the categories, add them together and divide that number by the total square foot of the space (5,000). This will give you Sales per square foot.