Solution -
SP of their article = 1818
A incurred a loss of 10%.
Loss % = [(CP - SP) / CP] × 100
10 / 100 = [(CP - SP) / CP]
1/10 = [(CP - SP) / CP]
CP = 10 (CP - SP)
CP = 10CP - 10SP
CP - 10CP = - 10 (1818)
-9CP = -18180
CP = 18180/9
CP = 2020
Thus,
The CP of A's article is Rs. 2020.
And,
B gained by 1%.
Profit % = [(SP - CP) / CP] × 100
1 = [(1818 - CP) / CP] × 100
CP = 181800 - 100CP
CP + 100CP = 181800
101CP = 181800
CP = 181800 / 101
CP = 1800
The CP of B's article is Rs.1800.
CP of A / CP of B = 2020/1800
CP of A / CP of B = 101/90
Therefore,
The ratio of cost price of the articles of A to that of B is 101 : 90.
Hence,
The correct answer is option (a) 101 : 90.
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