In a soap, 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 Rs 13,608 then his cost price per shirt, (in Rs.) is

Options

A. 210
B. 1.5
C. 149
D. 125

Answer

To find the cost price per shirt, we can follow these steps:

### Step 1: Calculate the Selling Price of One Shirt
The total selling price for 72 shirts is given as Rs 13,608. To find the selling price of one shirt, we divide the total selling price by the number of shirts sold.

\[ \text{Selling Price per shirt} = \frac{13608}{72} \]

Calculating this gives:

\[ \text{Selling Price per shirt} = 189 \]

### Step 2: Understand the Markup and Discount
The shirts are sold at 40% above the cost price. Let the cost price (CP) be \( x \). Therefore, the usual selling price (SP) before any discount is:

\[ \text{Usual SP} = x + 0.4x = 1.4x \]

During the sale, a discount of 10% is offered on the usual selling price. Therefore, the selling price during the sale becomes:

\[ \text{Sale SP} = \text{Usual SP} - 10\% \text{ of Usual SP} = 1.4x - 0.1 \times 1.4x = 1.4x - 0.14x = 1.26x \]

### Step 3: Set Up the Equation
We know from Step 1 that the selling price during the sale is Rs 189. Therefore, we can set up the equation:

\[ 1.26x = 189 \]

### Step 4: Solve for Cost Price (CP)
To find \( x \), we divide both sides of the equation by 1.26:

\[ x = \frac{189}{1.26} \]

Calculating this gives:

\[ x = 150 \]

### Conclusion
The cost price per shirt is Rs 150.

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