To find the profit of Perez’s Ski Shop last year, we can use the information that this year's profit of $80,000 is 250 percent of last year's profit.
Let \( x \) be last year's profit. According to the problem:
\[ 80,000 = 2.5 \times x \]
To find \( x \), we can divide both sides of the equation by 2.5:
\[ x = \frac{80,000}{2.5} \]
Calculating this gives:
\[ x = 32,000 \]
Therefore, last year's profit was $32,000.