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### Question

The cost price of 280 items is same as the sale price of N items. If the profit is 40%, then what is N?

**A**

200.

**B**

201.

**C**

199.

**D**

202.

**Soln.**

**Ans: a**

Let the cost per unit be r. CP of N items is rN, and SP of N items is already given to us as 280r. Profit percent is ${{280r - rN}/{rN}} × 100$ = 40. Cancelling r, and solving for N we get N = 200.