A shopkeeper wants to make a profit of 8% after giving a discount of 14%. At what approximate percentage above the cost price should he mark his goods?

25.6%

        CP                    MP

      100 - D%           100 + P%

     100 - 14%           100 + 8%

         86                      108

Markup = 108 - 86 = 22

Markup % = 22 × \(\frac{100}{86}\) = 25.6%