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ATQ,
Let the cost price of article 'X' = Rs. '10x'
Then, cost price of article 'Y' = Rs. (10x + 80)
Sum of cost price of articles 'X' and 'Y' = 10x + 10x + 80 = Rs. (20x + 80) = 400 × 2
Or, 20x + 80 = 800
Or, 20x = 720
Or, x = 36
Cost price of articles 'X' and 'Y' are Rs. 360 and Rs. 440, respectively
Selling price of article 'X' = 360 × 1.1 = Rs. 396
Selling price of article 'Y' = 440 × 1.2 = Rs. 528
Required difference = 528 - 396 = Rs. 132
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