How to find Cost Price (C.P.) of an article in this problem?

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A man sells an article at a gain of 12.5%.If he had sold it at Rs 22.50 more, he would have gained 25%. The C.P. of the article is?

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Let $SP$ be the price he sold it for. And therefore $SP-CP$ is his profit. Based on the information you gave the equation is:

$$\frac{SP - CP}{CP}= \frac{12.5}{100}$$

If $SP$ was Rs 22.5 higher then the equation would be:

$$\frac{SP - CP + 22.5}{CP}= \frac{25}{100}$$

When we solve this equation, we see that $CP= 180 $