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The C.P. of an article is 40% of the S.P. The per cent that the S.P. is of C.P. is?

40
60
240
250

Correct Answer: 250

Explanation:

Let S.P. = Rs. 100
Then C.P. = Rs. 40
∴ Required percent = (100/40) x 100% = 250%

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