You wish to calculate the commission on sales. The commission is 6% on all sales that are at least 20% above cost.

To calculate the commission on sales that are at least 20% above cost, you'll need to follow these steps:

1. Determine the sales price: Start by calculating the sales price of each item. Add the cost of the item to 20% of the cost (which is the same as multiplying the cost by 1.2). This will give you the minimum price at which you would earn a commission.

2. Calculate the commission amount: Once you have the sales price, multiply it by the commission rate. In this case, the commission rate is 6%, so the commission amount would be 6% of the sales price.

Let's go through an example to illustrate the process:

Suppose the cost of an item is $100. To determine the sales price that is at least 20% above the cost:

20% of $100 = $20
Sales price = $100 + $20 = $120

Now, to calculate the commission amount on the $120 sale:

Commission amount = 6% of $120
Commission amount = ($120 * 6%) = $7.20

Therefore, for a sale price of $120, the commission amount would be $7.20.