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প্রশ্নে বলা হচ্ছে যে, একটি গাড়ি উৎপাদন করতে তিন ধরনের খরচ বহন করতে হয়। এগুলো হলো কাঁচামাল বাবদ খরচ, শ্রম বাবদ খরচ এবং আনুষঙ্গিক খরচ। একটি নির্দিষ্ট বছরে এই তিন ধরনের খরচের অনুপাত ছিল যথাক্রমে 4 : 3 : 2, আগামী বছরে এই তিন ধরনের খরচের মূল্য যথাক্রমে 10% বাড়বে, ৪% বাড়বে এবং 5% কমবে। এতে গাড়ির মূল্য শতকরা কত বাড়বে?

এটা 01 নং অঙ্কের মতোই। শুধু ভেতরের কথা পরিবর্তন করে দিয়েছে। কিন্তু মানগুলো আগের মতোই আছে । আসুন তবুও 
আমরা অঙ্কটির সমাধান দেখিঃ

Let, the primary cost of raw materials = 4x Tk.

The primary cost of labor = 3x Tk.

& the primary cost of overheads = 2x Tk.

∴ The price of the car = 4x + 3x + 2x = 9xTk.

After price increase, the cost of raw materials = 110% of 4x = 4.4x Tk.

The cost of labor = 108% of 3x = 3.24x Tk.

& the cost of overheads = 95% of 2x = 1.9x Tk

∴ The new price of the car = 4. 4x + 3.24x + 1.9x = 9.54xTk

∴ Percentage increased = 9.54x -9x9x × 100% = 0.549 × 100% = 549% = 6%

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