(i) CP = Rs. 4000, gain = Rs. 40
Gain % = {(Gain/CP) × 100}% = {(40/4000) × 100}% = (0.01 × 100)% = 1%
(ii) SP = Rs. 1272, loss = Rs. 328
Loss = CP - SP
Hence, CP = Loss+ SP = Rs. 328 + Rs. 1272 = Rs. 1600
Loss % = {(Loss/CP) × 100}% = {(328/1600) × 100% = 20.5%
(iii) SP = Rs. 1820, gain = Rs. 420
Gain = SP - CP
CP = 1820 - 420 = Rs. 1400
Gain % = {(Gain/CP) × 100}% = {(420/1400) × 100% = 30%