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c.p = 15200+300+500
c.p = 16000
gain percent = 15 percent
s.p = ( 100+gain percent÷100 ) × c.p
s.p = ( 100+15÷100 ) × 16000
s.p = ( 115/100 × 16000 )
s.p = 115 × 160
so, s.p = 18400
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