(i) CP = Rs. 2300, overhead expenses = Rs. 300, gain = Rs. 260
Gain % = {(Gain/(CP + overhead expenses)} × 100 = {260/(2300 + 300} × 100 = {260/2600} × 100 = 10%
(ii) CP = Rs. 3500, overhead expenses = Rs. 150, loss = Rs. 146
Loss % = {( Loss/(CP + overhead expenses)} × 100 = {146/(3500+ 150)} × 100
= {146/3650} × 100
= 14600/3650 = 4%