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ATQ,
Let the cost price be Rs. 10x
So, marked (label) price = 10x × (1 + 40/100) = Rs. 14x
Selling price = 10x × 1.3 = Rs. 13x
ATQ,
14x - 13x = 210
⇒ x = 210
So, cost price = Rs. 10 × 210 = Rs. 2100
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