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Let the C.P. is 100 Rs.
If it is sold at 4% profit then S.P. is 104 Rs.
If it is sold at 5% profit then S.P. is 105 Rs.
The difference between S.P. is Rs. 1.
If difference is Rs. 1 then cost price is Rs. 100. So, if the difference between S.P. is 2 then cost price is 200 Rs.