Let cost price of the article is Rs. ‘x’ Marked price of the article = 1.3 × x = Rs. 1.30x Selling price of the article = 0.78 × 1.30x = Rs. 1.014x So, 1.014x – x = 14 Or, 0.014x = 14 Or, x = 1000 So, cost price of the article = Rs. 1000
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