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ATQ, Cost price of 1 pencil = (96/80)= Rs. 1.20 Selling price of 1 pencil = 72/40 = Rs. 1.80 Profit earned = 1.80−1.20=Rs. 0.60 So, 'P' = (0.60/1.20)×100 = 50% P = 50 Required value = 2×(50+10) = 2×60 = 120
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