After allowing a discount of 12% on the marked price, a shopkeeper still gains 21%. The marked price is above the cost price by अंकित मूल्य पर 12% की छूट देने के बाद भी एक दुकानदार 21% का लाभ प्राप्त करता है | अंकित मूल्य, क्रय मूल्य से अधिक है

Let CP = 100. After 12% discount, SP = 88. Shopkeeper still gains 21%, so actual CP = 88/1.21 = 88 × 100/121 ≈ 72.73. MP = 100 (by our assumption). MP above CP = (100 - 72.73)/72.73 × 100% = 27.27/72.73 × 100% ≈ 37.5%. Alternatively, if actual CP = x and MP = m, then 0.88m = 1.21x, so m = 1.375x, meaning MP is 37.5% above CP. Options A (25%), B (30%), and D (42.5%) are incorrect.