Concept:Mark-up is the percentage added to the cost price to determine the selling price.Explanation:Given cost of goods sold is Le200,000.Mark-up rate is 30%, meaning profit is 30% of cost.Profit = 30%×200,000=0.30×200,000=60,000 Leones.Sales are calculated by adding profit to the cost of goods sold.Sales = Cost of goods sold + Profit.Sales = 200,000+60,000=260,000 Leones.Answer:A. Le260,000