Given: Profit earned by selling at Rs. 1540 is same as the loss incurred by selling the article for Rs. 1140 Formula: Profit = SP – CP Loss = CP – SP Calculation: Let cost price of the article be Rs. x, then 1540–x=x–1140 ⇒x+x=1540+1140 ⇒2x=2680 ⇒x=1340 Cost price of the article Rs. 1340. ∴ Selling price of the article if it is sold at 25% profit =1340×(125/100)=Rs.1675.