Which of the following is/are true ? (A) If the selling price (SP) of an…

2024

Which of the following is/are true ?

(A) If the selling price (SP) of an article is ₹ 40 and the gain is 15 %, the cost price (CP) of the article is ₹ 32

(B) A man bought a toy for ₹ 150 and sold it at a profit of 8 %. He sold the toy for ₹ 162

(C) A man buys a cycle for ₹ 500, but due to some problem, he sells it for ₹ 400. He thus incurs a loss of 22 %

(D) Cost price of an article, if its SP is ₹ 210 and the loss is 30 %, is ₹ 300.

Choose the correct answer from the options given below :

Answer: C. (B) and (D) OnlyConcept: in every profit-and-loss calculation the gain or loss percentage is reckoned on the COST PRICE, never on the selling price. That single rule fixes…

  1. A.

    (A) Only

  2. B.

    (A) and (D) Only

  3. C.

    (B) and (D) Only

  4. D.

    (B) and (C) Only

Show answer & explanation

Correct answer: C

Concept: in every profit-and-loss calculation the gain or loss percentage is reckoned on the COST PRICE, never on the selling price. That single rule fixes all four working forms: SP = CP × (1 + gain% ÷ 100) and SP = CP × (1 − loss% ÷ 100), and, inverted, CP = SP ÷ (1 + gain% ÷ 100) and CP = SP ÷ (1 − loss% ÷ 100). Equivalently, loss% = (CP − SP) ÷ CP × 100.

Application — test each claim against its own figures:

  1. SP ₹ 40 with a 15 % gain. Using CP = SP ÷ (1 + gain% ÷ 100): CP = 40 ÷ 1.15 = ₹ 34.78 (to 2 decimal places). The figure ₹ 32 stated in this claim would instead give SP = 32 × 1.15 = ₹ 36.80, so the claim does not hold.

  2. CP ₹ 150 with an 8 % profit. Using SP = CP × (1 + gain% ÷ 100): SP = 150 × 1.08 = ₹ 162, which is exactly the figure stated in this claim, so the claim holds.

  3. CP ₹ 500 sold for ₹ 400. Loss = 500 − 400 = ₹ 100, so loss% = (100 ÷ 500) × 100 = 20 %. The claim states 22 %, so the claim does not hold.

  4. SP ₹ 210 with a 30 % loss. Using CP = SP ÷ (1 − loss% ÷ 100): CP = 210 ÷ 0.70 = ₹ 300, which is exactly the figure stated in this claim, so the claim holds.

Cross-check — the two rejected claims are not rescued by the usual base error either: reckoning the percentage on the selling price gives 40 − 0.15 × 40 = ₹ 34 (still not ₹ 32) and 100 ÷ 400 × 100 = 25 % (still not 22 %). The full comparison:

Claim

Correct value

Value stated

CP when SP = ₹ 40, gain 15 %

₹ 34.78

₹ 32

SP when CP = ₹ 150, profit 8 %

₹ 162

₹ 162

Loss % when CP = ₹ 500, SP = ₹ 400

20 %

22 %

CP when SP = ₹ 210, loss 30 %

₹ 300

₹ 300

Only the toy statement (B) and the ₹ 210 selling-price statement (D) survive the check, so the set of true statements is (B) and (D) Only.

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