Net sales = Sales – Sales return
= 5,00,000 – 30,000
= ₹ 4,70,000
Operating ratio = \(\frac{Cost\,of\,goods\,sold\,+\,Operating\,expense}{Net\,sales}\times100\)
= \(\frac{3,50,000+30,000}{4,70,000}\times100\)
= \(\frac{3,80,000}{4,70,000}\times100\)
= 80.85%