# The sale price of an article including the sales tax is Rs. 616. The rate of sales tax is 10%. If the shopkeeper has made a profit of 12%, then the cost price of the article is

$\par&space;S.P.&space;=&space;Rs.$ $\left(\frac{616&space;\times&space;100}{110}\right)&space;=$  $\par&space;Rs.&space;560$

$\par&space;C.P.&space;=&space;Rs.$ $\left(\frac{100}{112}\times&space;560\right)&space;=$  $\par&space;Rs.&space;500$