A manufacturer marked an article at ₹ 50 and sold it allowing

A manufacturer marked an article at ₹ 50 and sold it allowing 20% discount. If his profit was 25%, then the cost price of the article was

Marked price = 50
S.P. after 20% discount = 80% of 50 = ₹ 40
If the CP of article be y, then

125 × y		= 40
100

⇒ y =	40 × 100		= ₹ 32
	125

Second method :
Here, M.P. = ₹ 50, C.P. = ?, r = 25%, D = 20%
Using the given formula ,

M.P.	=	100 + r
C.P.	=	100 − D

50	=	100 + 25
C.P.	=	100 − 20

C.P. =	50 × 80		= ₹ 32
	125