Explanation:
To find the cost price (C.P.), you can use the formula:
C.P. = (S.P.) / (1 + Profit Percentage)
In this case, the selling price (S.P.) is Rs 325, and the profit percentage is 25%. So, the C.P. would be:
C.P. = 325 / (1 + 0.25)
C.P. = 325 / 1.25
C.P. = Rs 260
Therefore, the cost price (C.P.) is Rs 260.