|  | Calculator | Pen | 
| Shopkeeper | Cost   Price | Profit & Loss% | Marked   Price | Selling   Price | Discount% | Cost   Price | Profit & Loss% | Marked Price | Selling Price | Discount% | 
| Gopal | 5R | -- | 7.5R | -- | 20% | 5R | -- | 8R | -- | 50% | 
| Mohan | 2R | -- | 3R | -- | --- | 5R | -- | 7.5R | -- | 20% | 
| Sohan | -- | +60% | -- | -- | 20% | 6R | -- | 13.5 R | -- | 50% | 
CP denotes Cost Price.
MP denotes Marked Price.
SP denotes Selling Price.
To find profit% or loss% we need to find SP.
For Calculator
CP = 5R, MP = 7.5R and Discount = 20%
SP = 7.5R * (100-20)/100 = 6R
Profit% = (6R-5R)/5R * 100 = 20%
6R = 4800
R = 800
CP = 5R = 5 * 800 = Rs.4000
For Pen
CP = 5R, MP = 8R and Discount = 50%
SP = 8R * (100-50)/100 = 4R
Loss% = (5R-4R)5R * 100 = 20%
4R = 4800
R = 1200
CP = 5R = 5 * 1200 = Rs.6000
Overall Profit and Loss%= [+20% -20% -(20*20/100)] = -4%
Total CP = 4000 + 6000 = Rs.10000
Amount of overall Loss = 10000 * 4/100 = Rs.400