MP = (SP - CO)/SP * 100
MP : 마진율(%), SP : 판매가(원), CO : 원가(원)
*** 참고문헌[References] ***
http://terms.naver.com/entry.nhn?docId=136814&cid=50331&categoryId=50331
https://en.wikipedia.org/wiki/Gross_margin
http://terms.naver.com/entry.nhn?docId=136814&cid=50331&categoryId=50331
https://en.wikipedia.org/wiki/Gross_margin
MP = (SP - CO)/SP * 100
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