Let CP of first article = Rs. x
CP of second article = Rs. (600 - x)
SP of first article = Rs. (122x / 100)
SP of second article = Rs. [92(600 - x)/100]
∴ {122x/100} + {92(600 - x)/100} = 600
⇒ 122x - 92x = 60000 - 92 x 600
⇒ 30x = 4800
⇒ x = 160
∴ CP of the article sold at a loss = (600 - x) = Rs 440