Let the cost price of article ‘A’ = Rs. ‘100y’ Then, selling price of the article when it is sold at a profit of 25% = 1.25 × 100y = Rs. ‘125y’ And, selling price of the article when it is sold at a loss of 21% = 0.79 × 100y = Rs. ‘79y’ According to the question, 125y – 79y = 230 Or, y = (230/46) Or, y = 5 So, cost price of article ‘A’ = 100 × 5 = Rs. 500 Therefore, cost price of article ‘B’ = 500 + 80 = Rs. 580
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