A shopkeeper sells a book at a loss of 40 percent. Had he sold the book for Rs. 120 more, then he would have suffered a loss of 10 percent. To earn a profit of 10 percent, what should be the selling price of the book?

Rs. 440

Direct concept = Loss% - loss% = Given more rupees

                           40%  -   10%   = 120

                           30% of CP = 120

                            110% of CP = 440