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ATQ, the shopkeeper earns the thrice profit that he would have earned had he sold it for Rs 66. Profit% = 3 (profit %) S.P - C.P = 3 x (S.P - C.P) Let C.P = x 120 - x = 3 x (66 - x) 120 - x = 198 - 3x 2x = 198 - 120 x = 39 Hence, the cost price of the article = 39
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