take any price as cost price then -5% and +5%
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Let the cost price = Rs.100
= 100 ( 1 - 5/100) ( 1 + 5/100)
= 100 ( 1 - 1/20) ( 1+ 1/20)
= 100 ( 20 - 1/20) (20+1/20)
= 100 × 19/20 × 21/20
C.P = Rs.99.75
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