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Answer : 1 32 Explanation : Answer: A) 32 Explanation: Let C.P. of each Magazine be Rs. 1C.P. of P articles = Rs. P. S.P. of P articles = Rs. 40. Profit = Rs. (40 - P) Now, Gain% = ProfitC.P×100 = 40-PP×100  Here 40-PP×100= 25--