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Let cost price of product ‘A’ = Rs. ‘x’ = selling price of product ‘B’
Selling price of product ‘A’ = 1.35 × x = Rs. ‘1.35x’
Cost price of product ‘B’ = (4/9) × 1.35x = Rs. ‘0.6x’
ATQ,
x = 0.6x + 18
Or, 0.4x = 18
Or, x = 45
So, cost price of product ‘B’ = 0.6x = 0.6 × 45 = Rs. 27
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