Let CP = 100 and profit per cent = 20% Then SP = Rs 120 If profit per cent is 3 time is 60% of the SP = Rs 160 Difference in both SP is 160 - 120 = Rs 40 But actual difference = 104 - 78 = Rs 26 If difference is Rs 40, then CP = Rs 100 If difference is Rs 26, then CP =Rs‌