Profit and Loss — Ramesh buys two articles for a total of ₹ 600. He sells one at a 22% profit and the other at an 8% loss. If his overall result is no profit and no loss, what was the cost price of the article sold at a loss?

Introduction / Context:
Zero-net-result mixtures with differing percentage outcomes are solved by equating the absolute profit and absolute loss amounts. This yields the ratio between the two cost prices, which can then be mapped to the given total cost.

Given Data / Assumptions:

• Total CP = ₹ 600 for two items.
• Item A sold at +22% profit; Item B sold at −8% loss.
• Net overall result = 0% (no profit, no loss).

Concept / Approach:
If profit on A equals loss on B, then 0.22 * CP_A = 0.08 * CP_B. Combine with CP_A + CP_B = 600 to find both CPs, identifying which one corresponds to the loss case.

Step-by-Step Solution:

Verification / Alternative check:
Profit on A = 0.22 * 160 = 35.2; Loss on B = 0.08 * 440 = 35.2; net result = 0 (consistent).

Why Other Options Are Wrong:
400 and 420 do not satisfy both equations; “None of these” is unnecessary because ₹ 440 exactly fits; ₹ 350 is arbitrary.

Common Pitfalls:
Averaging percentages instead of balancing absolute rupee amounts of profit and loss.

Final Answer:
Rs. 440