Let the cost price of the article be Rs. ‘x’ Marked price of the article = x × 1.4 = Rs. ‘1.4x’ Selling price of the article = 1.4x × 0.75 = Rs. ‘1.05x’ Profit = 1.05x – x = Rs. ‘0.05x’ ATQ; 0.05x = 30 So, x = 600 Therefore, cost price of the article is Rs. 600.