Explanation : Let C.P. of the article = 100
∴ Old S.P. = 108. New C.P. = 90. As the profit is
15%, so the new S.P. = 90 × 115/100 = 103.5. The difference in the two selling prices = 108 – 103.5 = Rs 4.5 If
difference in S.P. is 4.5 then C.P. = 100. If difference in
S.P. is 18, then C.P. = (100/4.5) × 18 = Rs 400.