The wholesale cost can be regarded as 100%.

After a markup of 130% the retail price is equivalent to 230% (100 + 130) of the wholesale cost.

If the retail price = 213.90 then the wholesale price = 100 x (

After a markup of 130% the retail price is equivalent to 230% (100 + 130) of the wholesale cost.

If the retail price = 213.90 then the wholesale price = 100 x (

^{213.90}/_{230}) = $93.00