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Case 1:
C.P=9600
loss=5/100×9600=480 rs.
S.P=C.P-loss=9120 rs.
Case 2:
C.P=9120 rs
profit = 5/100×9120=rs.456
S.P=9120+456=9576 rs.
Total:
C.P-S.P=9600-9576= rs.24
So, there is loss of rs.24
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