To earn a profit, selling price must be higher than the cost price.
Cost = ₹60 per kg
Deal A = ₹400 for 5 kg
So, selling price of 1 kg = ₹400 ÷ 5
= ₹80
Earned profit in deal A = ₹80 - ₹60 = ₹20 per kg
Similarly,
Deal B = ₹360 for 5 kg
So, selling price of 1 kg = ₹360 ÷ 5
= ₹72
Earned profit in deal B = ₹72 - ₹60 = ₹12 per kg