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We can say that Let the original CP of the article be Rs.'100a' Therefore, SP of article = Rs.'140a' Therefore, profit earned = 140a - 100a = Rs.'40a' New profit earned = 4 × 40a = Rs. 160a According to the question, 100a × (100a/100) = 160a Or, a = 1.6 Therefore, actual cost price of the article = 100a = 100 × 1.6 = Rs. 160
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