SAT Mathematics Practice Test 2

If $43\%$ of the money earned is used to pay for costs, then the rest,$57\%$, is profit. A performance where 8 people attend earns the performer$120$, and $57\%$ of $120$ is $120\times 0.57=68.40.$
Choice A is incorrect. The amount $51.60$ is 43% of the money earned from a performance where 8 people attend, which is the cost of putting on the performance, not the profit from the performance. Choice B is incorrect. It is given that $57\%$ of the money earned is profit, but $57\%$ of $120$ is not equal to $57.00.$ Choice D is incorrect. The profit can be found by subtracting $43\%$of $120$ from $120,$ but 43% of $120$ is $51.60$, not $43.00$. Thus, the profit is $120-51.60=68.40$, not $120-43.00=77.00.$