SP = Rs. 820 , Loss = Rs. 40 , CP= …………..

Answer

To find the Cost Price (CP) when the Selling Price (SP) and Loss are given, we can follow these steps:

### Step-by-Step Solution:

1. **Identify the Given Values:**
- Selling Price (SP) = Rs. 820
- Loss = Rs. 40

2. **Understand the Relationship:**
- When there is a loss, the Selling Price is less than the Cost Price. The relationship can be expressed as:
\[ SP = CP - \text{Loss} \]

3. **Rearrange the Formula to Find CP:**
- To find the Cost Price (CP), we can rearrange the formula:
\[ CP = SP + \text{Loss} \]

4. **Substitute the Given Values:**
- Now, substitute the values of SP and Loss into the formula:
\[ CP = 820 + 40 \]

5. **Perform the Calculation:**
- Add the values:
\[ CP = 860 \]

6. **Final Answer:**
- Therefore, the Cost Price (CP) is Rs. 860.