if the selling price of 100 articles is equal to the cost price of 40 articles , then the loss or gain percent is :
let c . p . of each article be re . 1 . then , c . p . of 100 articles = rs . 100 ; s . p . of 100 articles = rs . 40 . loss % = 60 / 100 * 100 = 60 % answer : c
subtract(100, 40)