A discount of $${\text{2}}\frac{1}{2}\% $$  is given to the customer on the marked price of an article. A man bought the article for Rs 39. The marked price of the article is = ?

Discount = 2.5%
\[ = \frac{{2.5}}{{100}} = \frac{1}{{40}}\begin{array}{*{20}{c}} { \to {\text{Discount}}} \\ {{\text{ }} \to {\text{Market Price}}} \end{array}\]
Market Price = Rs. 40
Discount = Rs. 1
Cost Price = 40 - 1 = Rs. 39
39 → 39 Actual Cost Price
40 → Rs. 40