C.P. = ₹ 400 and overheads = ₹ 100. If loss = 10%; the S.P. is :

1. ₹ 360

2. ₹ 440

3. ₹ 450

4. ₹ 550

Given:

C.P. = ₹ 400

Overheads = ₹ 100

Hence, total C.P. = C.P. + overheads

= ₹ 400 + ₹ 100 = ₹ 500

Loss % = 10%

$\text{Loss \%} = \dfrac{\text{Loss}}{\text{C.P.}} \times \text{100}$

Putting the values, we get

$\Rightarrow10 = \dfrac{\text{Loss}}{500} \times 100\\[1em] \Rightarrow\text{Loss} = \dfrac{10 \times 500}{100} \\[1em] = \dfrac{5000}{100} \\[1em] = 50$

As we know:

$\text{Loss} = \text{C.P. - S.P.}\\[1em] \Rightarrow 50 = 500 - \text{S.P.}\\[1em] \Rightarrow \text{S.P.} = 500 - 50\\[1em] = 450$

Hence, option 3 is the correct option.