Let the cost price of table = ₹ N
Then, selling price with 15% gain
= (100 + Gain%) x CP/100
= (100 + 15)% x CP/100
= (115 x N)/100 = ₹ 115N/100
Now CP = [(100 - 25%) x CP]/100 = ₹ 75N/100
New SP = ₹ (115N/100) - 60
Now, according to the question,
[[(115/100 )- 60) - (75N/100)]/ (75N/100)] x 100 = 32
⇒ [[(115N - 6000 - 75N)/100 ]/ (75N/100)] x 100 = 32
⇒ [(40N - 6000)/75N] x 100 =32
⇒ (40N - 6000)/(3N x 4) = 32
⇒ 160N - 24000 = 96N
⇒ 160N - 96N = 24000
⇒ 64N = 24000
⇒ N = 24000/64
⇒ N = ₹ 375
∴ The cost price of table is ₹ 375.