In a shop, shirts are usually sold at 40% above the cost

In a shop, shirts are usually sold at 40% above the cost price. During a sale, the shopkeeper offers a discount of 10% off the usual selling price. If he manages to sell 72 shirts for ₹ 13,608, then his cost price per shirt, (in ₹) is

Let the CP of each shirt be
₹ 100, then SP = ₹ 140.

∴ New SP =	140 × 90	= ₹ 126
	100

∴ When S.P. is ₹ 126
C.P. = ₹ 100

∴ When S.P. is ₹	13680	,
	72

then C.P. =	100	×	13680	= ₹ 150
	126		72