If the rate of gross profit is 25% of the sales and the cost of goods sold is Rs. 1,00,000 the amount of gross profit will be:

The correct answer is A. Rs. 25,000.

The rate of gross profit is 25% of the sales. This means that for every Rs. 100 of sales, the gross profit is Rs. 25. The cost of goods sold is Rs. 1,00,000. This means that the total cost of the goods sold is Rs. 1,00,000. To calculate the gross profit, we can use the following formula:

Gross profit = sales * rate of gross profit

Gross profit = 1,00,000 * 25/100

Gross profit = Rs. 25,000

Option B is incorrect because the gross profit is not equal to the cost of goods sold. Option C is incorrect because the gross profit is not equal to the sales. Option D is incorrect because the gross profit is not equal to 33.33% of the sales.