Solution -
Let,
The cost price of 1 article = 1
The cost price of 23 articles = 23
The cost price of 13 articles = 13
The selling price of 13 articles is same as the cost price of 23 articles.
The SP of 13 articles = 23
Profit percentage = [(SP - CP) / CP] × 100
Profit % = [(23 - 13) / 13] × 100
= (10 / 13) × 100
= 1000 / 13
= 76.92
Thus,
The profit percentage is 76.92%.
Hence,
The correct answer is option (d) 76.92%.
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