Explanation: মনেকরি, cost \(= 100\). actual selling price \(= 140\) (40% profit). Tagged price 100 হলে, selling price হবে 70 (30% discount). Selling price 70 হলে Tag price 100. Selling price 140 হলে Tag price \(= 100 \times 2 = 200\). যখন, Tag price \(200 \rightarrow \text{cost } 100\). \(\therefore\) Tag price \(460 \rightarrow \text{cost } \frac{100}{200}\times460 = 230\).