A retailer sells swing sets for $160 that were acquired at a cost of $80. What is the mark-up percentage?

The mark-up amount is $160 - $80 = $80.

To find the mark-up percentage, divide the mark-up amount by the cost price and multiply by 100:

Mark-up percentage = ($80 / $80) * 100 = 100%

Therefore, the mark-up percentage is 100%.