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2015-04-15T15:30:17+05:30

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Say the total cost is C
Since the labour cost is 45, using the given ratio of split up of costs we have 
\dfrac{3}{4+3+2}*C=45\implies C=135

Profit % = \dfrac{180-135}{135}\times100 = 33.33\%
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thanks for the catch :) fixed it.. please see if it looks okay now...
yes!
but in the 1st part there's some cofusion
sorry confusion
Ohk.. the labour factor is "3" in the total costs, so 3/(4+3+2)*C gives the cost of labour. similarly 4/(4+3+2)*C gives the cost of material and 2/(4+3+2) gives the cost of overheads
2015-04-15T17:10:27+05:30

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Cost of manufacture =  M
cost of Labour = L
cost of overheads = H
  M : L : H =  4 : 3 : 2 
Cost of labour  is L = Rs 45 =  3 * Rs 15     =>    it is 3 times 15.
   =>  cost of manufacture  M =  4 * Rs 15 = Rs 60,   it is 4 times 15 as per ratio.
  => cost of overheads = H = 2 *  Rs 15 =  Rs 30

Total cost of the article =  Rs 45 + 60 + 30 = Rs 135.

Profit percent =  (180 - 135)/135 * 100 =  45/135 * 100 = 33.33%

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