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For cell phone store employees, commission rates are typically $25 for new activations and unit sales and 10 percent of accessory sales. For retail salespeople at the beauty counters and handbag counters, commission rates average between 3 and 5 percent.
The lower the cost of sales percentage, the higher the profits. Industry benchmarks for average cost of sales percentages range from a low of 55.5% at resort golf shops to a high of 68.8% at golf shops at private country clubs.