Let the fixed charges = y (in rupees) and the cost of food per day = x (in rupees).
Now, A takes food for 20 days and pays Rs. 1000.
That is, 20x+y=1000 .................(1)
Also, B takes food for 26 days and pays Rs. 1180.
That is, 26x+y=1180 ..................(2)
Subtracting (1) from (2), we get,
6x=180
i.e. x =30
Substitute x=30 in (1), we get,
20(30)+ y=1000
i.e. 600 +y=1000
i.e. y = 400
Hence, the fixed charges are Rs. 400 and the cost of food per day is Rs. 30.