### PROFIT AND LOSS

1. Explanation :

cp=rs27.50,
sp=rs 28.50 gain=rs(28.50 –27.50)=rs1.10
so gain%={(1.10/27.50)*100}=4%

1. Explanation :

cp=rs490
,sp= 465.50.
loss=rs(490-465.50)=rs 24.50.
loss%=[(24.50/490)*100]%=5%

1. Explanation :

SP =20% of rs 56.25 ,=rs{(120/100)*56.25}=rs67.50.

1. Explanation :

let the new sp be rsx.then
(100-loss%) : (1st sp)=(100+gain%) ($$2^{nd}$$ sp)
{(100-5)/1400}={(100+5)/x}=> x={(105*1140)/95} =1260.

1. Explanation :

SP=rs 27.50: profit =10%.
CP=rs {(100/110)*27.50}=rs 25.
When sp =Rs25.75 ,profit =Rs(25.75-25)=Rs 0.75 Profit%={(0.75/25)*100}%=25/6%=3%

1. Explanation :

sp=Rs100 : then cp=Rs 96:profit =Rs 4. Profit={(4/96)*100}%=4.17%

1. Explanation :

CP of each article be Rs 1
CP of 18 articles =Rs18 ,sp of 18 articles =Rs 21.
Gain%=[(3/18)*100]%=50/3%

1. Explanation :

(SP of 33m)-(CP of 33m)=Gain=SP of 11m
SP of 22m = CP of 33m
Let CP of each metre be Re.1 , Then, CP of 22m= Rs.22,SP of 22m=Rs.33.
Gain%=[(11/22)*100]%=50%

1. Explanation :

Suppose , number of bananas bought = LCM of 6 and 4=12
CP=Rs.[(10/6)*12]=Rs.20 ; SP= Rs[(6/4)*12]=Rs.18
Loss%=[(2/20)*100]%=10%

1. Explanation :

C.P of 3 toffees=Re 1; S.P of 3 toffees =150% of Re.1=3/2.
For Rs.3/2, toffees sold =3,
for Re.1, toffees sold = [3*(2/3)] = 2.

1. Explanation :

C.P of 200 kg of mixture = Rs. (80 * 13.50+120*16) = Rs.3000.
S.P =116% 0f Rs.3000 =Rs.[(116/200) *3000]=Rs.3480.
Rate of S.P of the mixture =Rs.[3480/200] per kg =Rs.17.40 per kg.

1. Explanation :

Mean cost price =Rs. [ (100/120)*96 ] =Rs.80 per kg.

1. Explanation :

Let the cost of production of the table be Rs x
The ,125% of 115% of 110% of x=1265
125/100*115/100*110/100*x=1265=>253/160*x=>1265=>x=(1265*160/253)=Rs.800

1. Explanation :

Let the s.p be Rs. X .then C.P = Rs.9x/10,Receipt=108% of rs.x=Rs 27x/25 Gain=Rs (27x/25*9x/10)=Rs(108x-90x/100)=Rs18x/100 Gain%=(18x/100*10/9x*100)%=20%

1. Explanation :

let the original s.p be Rs x. then now S.P=Rs2x/3,loss=10% now C.P=Rs20x/27*27/20x*100)%=35%

1. Explanation :

Let C.P be Rs x. then (105% of x)-(80 % of x)=100 or 25% of x=100
x/4=100 or x=400
so,C.P =Rs 400

1. Explanation :

Let the C.P be Rs x
1st S.P=125% of x =125x/100=5x/4;2nd S.P=80% of x=80x/100=4x/5
2nd S.P=130% of 4x/5=(130/100*4x/5)=26x/25
=>5x/4-26x/25=10.50
x=(10.50*100)/21=50 hence C.P=Rs.50

1. Explanation :

Let the orginal price of the jewel be Rs p and let the profit earned by the thrid seller be x% Then,(100+x)% of 125% OF 120% OF P=165% OF P
((100+X)/100*125/100*120/100*P)=(165/100*P)
(100+X)=(165*100*100)/(125*120)=110=>X=10%

1. Explanation :

In this case there will be alwalys loss. The selling price is immaterial Hence, loss % = (common loss and gain%)2 /10=(16/10)%=(64/25)%=2.56%

1. Explanation :

Let the C.P of the whole be Rs x
C.P of 3/4th =Rs 3x/4,C.P of 1/4th =Rs x/4
total S.P=Rs [(120%of 3x/4)+x/4]=Rs(9x/10+x/4)=Rs 23x/20
gain=Rs(23x/20-x)=Rs 3x/20
gain%=3x/20*1/x*100)%=15%

1. Explanation :

let the marked price be Rs 100
then ,net S.P=95% of 90% of 80% of Rs 100
=Rs(95/100*90/100*80/100*100)=Rs68.40

1. Explanation :

let the market price of each pen be Rs 1
then,C.P of 40 pens = Rs 36 S.P of 40 pens =99% of Rs 40=Rs 39.60
profit %=((3.60*100)/36) %=10%

1. Explanation :

Let C.P be Rs 100.then S.P be Rs 133 Let the market price be Rs x
Then 90% of x=133=>95x/100=133=>x=(133*100/95)=140
Market price = 40% above C.P