Correct Answer - Option 4 : 336

**Given:**

Ruchika’s C.P. = Rs. 400

Ruchika’s Loss% = 30%

Manisha’s Profit% = 20%

**Formula used:**

(i) Cost price × (100 + Profit%)/100 = Selling price

(ii) Cost price × (100 - Loss%)/100 = Selling price

**Calculations:**

C.P. of Ruchika × (100 ‐ Loss%)/100 × (100 + profit%)/100 = S.P. of Manisha

⇒ 400 × 70/100 × 120/100 = S.P. of Manisha = Rs. 336

**∴ SP of Manisha was Rs. 336.**