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Marked price of the article = Rs. 3,000
Cost price of the article = 3000 – 1200 = Rs. 1,800
Selling price of the article = 1.20 × 1800 = Rs. 2,160
So, d = {(3000 – 2160)/3000} × 100 = 28%
Therefore, value of ‘d’ = 28
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