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Let the cost price of article ‘A’ = Rs. ‘100y’ Then, selling price of the article when it is sold at a profit of 45% = 1.45 × 100y = Rs. ‘145y’ And, selling price of the article when it is sold at a loss of 35% = 0.65 × 100y = Rs. ‘65y’ According to the question, 145y – 65y = 260 Or, y = (260/80) Or, y = 3.25 So, cost price of article ‘A’ = 100 × 3.25 = Rs. 325 Therefore, cost price of article ‘B’ = 325 + 80 = Rs. 405
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