Explanation:
Given,
S.p.=Rs400
Loss percent(L%) =20%
C.p.=?
We know,
S.p. =(100-L) % of c.p.
or,400=(100-20)% *c.p.
or,400=80% *c.p.
or, 400=80/100*c.p.
or,c.p.=Rs.500
Here, c.p.=Rs.500
100-20=80%=400
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