# Response ## (a) GST amount included in the invoice **$100** **Working:** - Invoice total (GST-inclusive): $1,100 - GST is 10% of the GST-exclusive price - If GST-exclusive price = x, then x + 0.10x = $1,100 - 1.10x = $1,100 - x = $1,100 ÷ 1.10 = $1,000 - GST amount = $1,100 − $1,000 = **$100** ## (b) GST-exclusive price **$1,000** **Working:** - GST-exclusive price = $1,100 ÷ 1.10 = **$1,000**