Flip loss to gain — the 12% swing worth Rs 6 reveals the cost price If an article sold at a 6% loss is instead sold at a 6% gain, the seller receives Rs 6 more. What is the cost price of the article?

Introduction / Context:
Changing from a 6% loss to a 6% gain increases the selling price by 12% of the cost price because both percentages are computed on the same CP. The rupee difference directly reveals 12% of CP.

Given Data / Assumptions:

• Selling at −6% vs +6% yields a difference of Rs 6.
• Both percentages are on the same base (CP).

Concept / Approach:
Difference in SPs = (6% + 6%) of CP = 12% of CP. Hence CP = Difference / 0.12.

Step-by-Step Solution:
0.12 × CP = 6 ⇒ CP = 6 / 0.12 = 50.

Verification / Alternative check:
At CP = 50: SP at −6% = 47; SP at +6% = 53; difference = 6 (matches).

Why Other Options Are Wrong:
Rs 94, 100, 106, 60 do not satisfy 12% of CP = 6.

Common Pitfalls:
Computing 12% of SP or mixing the bases; always note that both loss% and gain% are of CP.

Final Answer:
Rs 50