Question

the CP of 32 articles is equal is equal to the selling price of two dozen of them find the gain or loss percent

Answer 1

32cp=24sp
so
cp/SP=3/4 means cp=3 and SP=4
so gain=4-3=1
gain%=1/3*100=33.33%
hope you understand

Answer 2

1dozen=12
2dozen=24
let cp of 1 artical=1
then cp of 32 artical=32
sp of 24 artical=cp of 32 artical
=32
cP of 1artical=1
sp of 1 artical =32/24
=1.3
gain =sp-cp
=1.3-1
=0.3
gain percent=gain*100/cp
=0.3*100/1
=30/1
=30percent