Profit and Loss — An article is sold at ₹ 180 with a 10% loss. Determine the new Selling Price (SP) required to achieve a 10% gain on the same article. Clearly relate loss-based CP recovery and then apply the required gain.

Introduction / Context:
This question integrates two standard steps: first recover the Cost Price (CP) from a loss scenario, then compute the new Selling Price (SP) for a required gain. It consolidates essential percent-change logic used frequently in aptitude exams.

Given Data / Assumptions:

• SP (with loss) = ₹ 180
• Loss% = 10%
• Target gain% = 10%

Concept / Approach:
Step 1: With a 10% loss, SP = 0.90 * CP ⇒ CP = SP / 0.90. Step 2: For a 10% gain, desired SP_new = 1.10 * CP. Chain these two steps to get the final SP.

Step-by-Step Solution:

Verification / Alternative check:
At ₹ 220 on CP = ₹ 200, profit% = (220 − 200)/200 * 100 = 10%, confirming the requirement precisely.

Why Other Options Are Wrong:
₹ 217.80, ₹ 216, ₹ 210, and ₹ 200 do not produce exactly 10% gain on CP = ₹ 200 (they correspond to lesser gains or no gain).

Common Pitfalls:
Forgetting to first back-calculate CP from the loss case, or mistakenly adding 10% directly to ₹ 180, which is incorrect because the gain must be computed on CP, not on the previous SP.

Final Answer:
₹ 220