Find the gain or loss per cent when :
(i) C.P =Rs. 620 and S.P =Rs. 713
(ii) C.P =Rs. 675 and S.P =Rs. 630
(iii) C.P =Rs. 345 and S.P =Rs. 372.60
(iv) C.P =Rs. 80 and S.P =Rs. 76.80
(i) )C.P =Rs.620S.P =Rs.713Gain =S.P -C.P=Rs.713-Rs.620=Rs.93Gain%=Gain×100C.P=93×100620=15%(ii) )C.P =Rs.675S.P =Rs.630Loss =C.P -S.P=Rs.675-Rs.630=Rs.45Loss%=Loss×100C.P=45×100675=203=623%(iii) )C.P =Rs.345S.P =Rs.372.60∴Gain =S.P - C.P=Rs.372.60-Rs.345=Rs.27.60Gain%=Gain×100C.P=27.60×100345=2760×100100×345=8%(iv) )C.P =Rs.80S.P =Rs.76.80∴Loss =C.P - S.P=Rs.80-Rs.76.80=Rs.3.20Loss%=Loss×100C.P=3.20×10080=320×100100×80=4% Ans.